Supplementary Provisions, Article 39Transitional Measures Accompanying Partial Amendment of the Local Tax Act

The provisions of Article 703-4 of the Local Tax Act as amended by this Act apply beginning with national health insurance tax for the fiscal year following the fiscal year of enforcement (the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), and for national health insurance tax up to and including that for the fiscal year of enforcement (the fiscal year preceding the fiscal year of enforcement if the Effective Date falls on the first day of a fiscal year), the provisions then in force continue to govern.