Supplementary Provisions, Article 12Transitional Measures Concerning Business Office Tax

With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business of corporations, among the business prescribed in Article 32-3-2, paragraph (4) of the Supplementary Provisions of the Former Act, up to the business year that first ends on or after the day on which the period specified by Cabinet Order referred to in Article 32-3, paragraph (9) of the Supplementary Provisions of the Former Act elapses from the date of the approval prescribed in that paragraph, the provisions then in force continue to govern.