Supplementary Provisions, Article 6

①Except as provided in the following paragraph, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.

②The provisions of Article 72-13, paragraph (5) of the 2016 New Act apply to cases where the facts prescribed in that paragraph arise on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and with regard to cases where the facts prescribed in Article 72-13, paragraph (5) of the Local Tax Act prior to amendment by the provisions listed in that item arose before that date, the provisions then in force continue to govern.