The provisions of Article 120, paragraph (3) (limited to the part concerning item (iii)) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the Income Tax Act) apply where a Tax Return for income tax for 2025 or subsequent years is filed on or after December 1, 2025, and the provisions then in force continue to govern where a Tax Return was filed before that date and where a Tax Return for income tax for 2024 or prior years is filed on or after that date.