①The provisions of Article 5, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue as amended by the provisions of Article 27 of the Supplementary Provisions (hereinafter referred to as the "1978 Amendment Act as Amended" in this Article) apply where an individual puts depreciable assets prescribed in paragraph (2) of that Article to use for the individual's business on or after the Effective Date, and with regard to cases where an individual put those depreciable assets to use for the individual's business before the Effective Date, the provisions then in force continue to govern.

②The provisions of Article 14, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply where a corporation puts depreciable assets prescribed in paragraph (2) of that Article to use for its business on or after the Effective Date, and with regard to cases where a corporation put those depreciable assets to use for its business before the Effective Date, the provisions then in force continue to govern.

③The provisions of Article 18, paragraph (6) of the Supplementary Provisions of the 1978 Amendment Act as Amended apply to corporation tax in the case where a corporation receives the application of the provisions of paragraph (4) of that Article on or after the Effective Date, and with regard to corporation tax in the case where a corporation received the application of the provisions of that paragraph before the Effective Date, the provisions then in force continue to govern.