Supplementary Provisions, Article 53Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act

The provisions of Article 99-2 (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of the New National Tax Collection Act), Article 106-2 (including as applied mutatis mutandis pursuant to that paragraph), Article 107, paragraph (1), Article 108, paragraph (5), and Article 113, paragraphs (1) and (2) (limited to the part pertaining to item (i)) of the National Tax Collection Act as amended by the provisions of Article 14 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act on or after January 1, 2021, or to sales by private contract pertaining to the determination of the estimated value made on or after that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the New National Tax Collection Act, and the provisions then in force continue to govern public sales pertaining to public notices made pursuant to the provisions of Article 95 of the National Tax Collection Act before that date, or sales by private contract pertaining to the determination of the estimated value made before that date pursuant to the provisions of Article 98, paragraph (1) of the National Tax Collection Act as applied mutatis mutandis pursuant to Article 109, paragraph (2) of the National Tax Collection Act prior to the amendment by the provisions of Article 14.