Supplementary Provisions, Article 8Transitional Measures Accompanying Partial Amendment of the Local Tax Act

Where, before the Effective Date, a recommendation to evacuate has been issued under Article 60, paragraphs (1) and (6) of the Former Basic Act on Disaster Management, with regard to the application of Article 349-3-3, paragraph (1) of the Local Tax Act as amended by the preceding Article, the phrase "instruction or" in that paragraph is deemed to be replaced with "instruction,", the phrase "establishment" is deemed to be replaced with "establishment or the recommendation to evacuate under Article 60, paragraphs (1) and (6) of the Basic Act on Disaster Management prior to amendment by Article 1 of the Act Partially Amending the Basic Act on Disaster Management, etc. (Act No. 30 of 2021; hereinafter referred to as the "Basic Act on Disaster Management, etc. Amendment Act" in this paragraph)", and the phrase "and paragraph (6)" is deemed to be replaced with "and paragraph (6) (including those provisions prior to amendment by Article 1 of the Basic Act on Disaster Management, etc. Amendment Act in the case where the provisions then in force continue to govern pursuant to Article 2, paragraph (2) of the Supplementary Provisions of the Basic Act on Disaster Management, etc. Amendment Act)".