①The provisions of Articles 93 through 95 of the New Act on Special Measures Concerning Taxation apply to the interest tax, etc. prescribed in Article 96 of the Act on Special Measures Concerning Taxation that corresponds to the period on or after January 1, 2014, and with regard to the interest tax, etc. that corresponds to the period before that date, the provisions then in force continue to govern.

②If an instalment period prescribed in Article 93, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation that began before January 1, 2014 includes a period on or after that date (referred to as the "special eligible period" in this paragraph), with regard to the application of the provisions of paragraphs (3), (4) and (6) of that Article to interest tax corresponding to that special eligible period, the phrase "the year that includes the first day" in paragraph (4), item (ii) of that Article is deemed to be replaced with "the former special base rate for deferred payment (meaning the special base rate for deferred payment prescribed in Article 93, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 5 of 2013)) or 2014", and the phrase ")" closing the definition in that item with "), whichever is lower".

③With regard to the part of interest tax relating to the amount of inheritance tax for which the district director has granted, before January 1, 2014, permission for deferred payment under the provisions of Article 38, paragraph (1) or Article 43, paragraph (5) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 10 of 2006) in the case where the provisions then in force continue to govern pursuant to the provisions of Article 59, paragraph (1) of the Supplementary Provisions of that Act (limited to the amount to which the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 15 of 2002; referred to as the "2002 Amendment Act" in this paragraph) apply) that corresponds to the period on or after that date, the district director is to calculate it in accordance with the provisions of Article 93, paragraph (3) of the New Act on Special Measures Concerning Taxation, notwithstanding the provisions of Article 32, paragraph (9) of the Supplementary Provisions of the 2002 Amendment Act.