Unless otherwise provided for, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as the "New Act") apply to income tax for tax year 1989 (meaning the year covering the period from January 1, 1989 to December 31, 1989; the same applies in Articles 6 and 7 of the Supplementary Provisions) and subsequent years, and with regard to income tax for 1988 and earlier years, the provisions then in force continue to govern.