The provisions of Articles 203-3 and 203-4-2 of the new Income Tax Act apply to a public pension or retirement package as prescribed in Article 203-2 of the Income Tax Act (hereinafter referred to as a "public pension or retirement package" in this paragraph through paragraph (3) and in Article 37 and Article 37-2, paragraph (2) of the Supplementary Provisions) that is to be paid on or after January 1, 2026, and the provisions then in force continue to govern a public pension or retirement package that is to be paid before that date.