The provisions of Articles 194 and 195 of the new Income Tax Act apply to a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (8) of the new Income Tax Act and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (6) of the new Income Tax Act that are submitted with regard to a salary or other wage to be received on or after January 1, 2025 (meaning a salary or other wage as prescribed in Article 183, paragraph (1) of the Income Tax Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern a salary income earner's return for deduction for Dependents, etc. as prescribed in Article 194, paragraph (7) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") and a return for deduction for Dependents, etc. regarding secondary salaries as prescribed in Article 195, paragraph (5) of the former Income Tax Act that were submitted with regard to a salary or other wage to be received before that date.