The provisions of Article 190 of the new Income Tax Act (limited to the parts concerning a widow under the new Income Tax Act and a single parent) apply to salary or other wages payable during 2020 whose final payment date falls on or after the effective date, and the provisions then in force continue to govern salary or other wages payable during that year (including salary or other wages referred to in Article 190 of the former Income Tax Act as applied with the replacement of terms pursuant to the provisions of Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15 (hereinafter referred to as "the former Act on Special Measures Concerning Taxation")) whose final payment date falls before the effective date.