①The provisions of Article 42-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2026 (excluding an eligible business year prescribed in Article 42-4, paragraph (8), item (ii) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to paragraph (18) of that Article) (hereinafter referred to as an "eligible business year" in this Article and Article 46, paragraph (2) of the Supplementary Provisions) of a group tax sharing corporation referred to in paragraph (8), item (iii) of that Article), and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before that date (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation).

②The provisions of Article 42-4, paragraph (8), item (iii) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a group tax sharing corporation referred to in that item for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after April 1, 2026, of the group tax sharing parent corporation prescribed in Article 2, paragraph (2), item (x)-4 of the Act on Special Measures Concerning Taxation pertaining to that group tax sharing corporation (hereinafter referred to as the "group tax sharing parent corporation" in this Article and Article 46, paragraph (2) of the Supplementary Provisions), and the provisions then in force continue to govern corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before April 1, 2026, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.

③The provisions of Article 42-4, paragraph (19), item (i) of the New Act on Special Measures Concerning Taxation apply to corporation tax of a corporation for a business year beginning on or after April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation) and to corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning on or after that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation, and the provisions then in force continue to govern corporation tax of a corporation for a business year that began before April 1, 2025 (excluding an eligible business year of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation) and corporation tax of a group tax sharing corporation referred to in Article 42-4, paragraph (8), item (iii) of the Former Act on Special Measures Concerning Taxation for an eligible business year of that group tax sharing corporation that ends at the end of a business year, beginning before that date, of the group tax sharing parent corporation pertaining to that group tax sharing corporation.