The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation apply in the case where an individual, on or after January 1, 2026, uses for the individual's own residence, as prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (16) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (16) of that Article), an existing house (including a special existing house prescribed in paragraph (17) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (including a house that has undergone special extension, reconstruction, etc. prescribed in paragraph (17) of that Article that is deemed to be a house that has undergone extension, reconstruction, etc. prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (17) of that Article, and limited to the part pertaining to that extension, reconstruction, etc. or that special extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (6) of that Article (including a special certified house, etc. prescribed in paragraph (18) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (6) of that Article pursuant to the provisions of paragraph (18) of that Article), and the provisions then in force continue to govern the case where an individual, before that date, used for the individual's own residence, as prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house prescribed in that paragraph (including a special residential house prescribed in paragraph (20) of that Article that is deemed to be a residential house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (20) of that Article), an existing house (including a house requiring seismic retrofitting prescribed in paragraph (35) of that Article that is deemed to be an existing house prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (35) of that Article), a house that has undergone extension, reconstruction, etc. (limited to the part pertaining to that extension, reconstruction, etc.), or a certified house, etc. prescribed in paragraph (10) of that Article (including a special certified house, etc. prescribed in paragraph (21) of that Article that is deemed to be a certified house, etc. prescribed in paragraph (10) of that Article pursuant to the provisions of paragraph (21) of that Article).