The provisions of Article 203-6 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 a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in paragraph (11) of that Article that is submitted with respect to public pensions or retirement packages to be received on or after January 1, 2021, and the provisions then in force continue to govern a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) of the former Income Tax Act (including a return for Dependents, etc. by a recipient of a public pension or retirement package prescribed in Article 203-6, paragraph (11) 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 former Act on Special Measures Concerning Taxation) that was submitted with respect to public pensions or retirement packages to be received before that date.