Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax

①The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the benefits or medical care, nursing care, midwifery or services prescribed in those provisions that are provided on or after the effective date of the Services and Supports for Persons with Disabilities Act, and, with respect to the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before that date, the provisions then in force continue to govern.

②The provisions of Article 72-48, paragraphs (3) and (4) of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, with respect to corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.