Supplementary Provisions, Article 2Transitional Measures Concerning Joint Tax Liability and Secondary Tax Liability

①The provisions of Article 10-3 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to mergers, etc. prescribed in Article 10-3 of the New Act that take place on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article.

②The provisions of Article 11-7 of the New Act apply to local government levies that become delinquent on or after the date of enforcement of the provisions listed in item (ii) of the preceding Article (excluding those relating to a business transferred before that date (hereinafter in this paragraph referred to as "specified local government levies")), and with regard to local government levies that became delinquent before that date (including specified local government levies), the provisions then in force continue to govern.