The provisions of Article 120, paragraph (1) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the new Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and pursuant to Article 166) and Article 122, paragraph (1) apply in the case where a Tax Return for income tax for tax year 2019 or a subsequent tax year is filed on or after the effective date, and the provisions then in force continue to govern in the case where a Tax Return was filed before the effective date and in the case where a Tax Return for income tax for tax year 2018 or an earlier tax year is filed on or after the effective date. In this case, with regard to the application of the provisions of that paragraph when a Tax Return for income tax for that tax year or an earlier tax year is filed pursuant to the provisions of that paragraph on or after the effective date, the term "may." in that paragraph is deemed to be replaced with "may. In this case, if a Resident who has salary or other wages as prescribed in Article 28, paragraph (1) (Salary Income) which the Resident is to receive in that year and to which the provisions of Article 190 (Year-End Adjustment) have been applied files that return, the Resident may, for the matters specified by Ministry of Finance Order from among the matters set forth in the items of Article 120, paragraph (1), make the entries specified by Ministry of Finance Order."