①The provisions of Article 73-18, Article 73-25, Articles 73-27-2 through 73-27-4 and Article 73-27-6 of the Local Tax Act as amended by the provisions set forth in Article 1, item (iv) of the Supplementary Provisions (referred to as the "2023 New Act" in the following paragraph and Article 18, paragraph (1) of the Supplementary Provisions) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before that date.

②The provisions of Article 73-20-2 of the 2023 New Act apply to notices given on or after the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions pursuant to Article 382, paragraph (1) of the 2023 New Act (including as applied mutatis mutandis pursuant to paragraph (2) of that Article).

①The provisions of Article 317-3-2, paragraph (1) of the New Act apply to the returns prescribed in that paragraph and in Article 317-3-2, paragraph (2) of the New Act that are submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the New Act that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-2, paragraph (1) of the Former Act and Article 317-3-2, paragraph (2) of the Former Act that were submitted for the salary prescribed in Article 317-3-2, paragraph (1) of the Former Act that is to be received before the Item 3 Effective Date.

②The provisions of Article 317-3-3, paragraph (1) of the New Act apply to the returns prescribed in Article 317-3-3, paragraph (1) of the New Act that are submitted for the public pension, etc. prescribed in Article 203-6, paragraph (1) of the Income Tax Act (excluding that to which Article 203-7 of that Act applies; hereinafter referred to as "public pension, etc." in this paragraph) that is to be received on or after the Item 3 Effective Date, and the provisions then in force continue to govern the returns prescribed in Article 317-3-3, paragraph (1) of the Former Act that were submitted for public pension, etc. that is to be received before the Item 3 Effective Date.

③The provisions of Article 5-4-2, paragraphs (5) through (8) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)), and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house or existing dwelling prescribed in that paragraph or a house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraphs (6) and (7)).

④The provisions of Article 7, paragraph (10) of the Supplementary Provisions of the New Act (limited to the part relating to item (i)) apply to the request for the special filing procedure prescribed in paragraph (9) of that Article that is made with respect to donations eligible for the special deduction prescribed in paragraph (8) of that Article that a person liable for the income levy of municipal inhabitant tax pays on or after the Effective Date, and the provisions then in force continue to govern the request for the special filing procedure prescribed in Article 7, paragraph (9) of the Supplementary Provisions of the Former Act that is made with respect to donations eligible for the special deduction prescribed in Article 7, paragraph (8) of the Supplementary Provisions of the Former Act that a person liable for the income levy of municipal inhabitant tax paid before the Effective Date.

⑤The provisions of Article 45, paragraphs (5) and (6) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in paragraph (7)) prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. (limited to the part relating to that extension, rebuilding, etc.; the same applies in the following paragraph and paragraph (7)) prescribed in that paragraph, or a certified house.

⑥With regard to the deduction under Article 5-4-2, paragraph (5) of the Supplementary Provisions of the Former Act as applied with terms replaced pursuant to Article 61, paragraph (3) of the Supplementary Provisions of the Former Act, in the case where a person liable for the income levy of municipal inhabitant tax used, before January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, the provisions then in force continue to govern.

⑦The provisions of Article 61, paragraph (2) of the Supplementary Provisions of the New Act apply to the case where a person liable for the income levy of municipal inhabitant tax uses, on or after January 1, 2022, for their own residence as provided in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or uses, on or after that date, for their own residence as provided in Article 13-2, paragraph (1) of the New Earthquake Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house, etc., and the provisions then in force continue to govern the case where a person liable for the income levy of municipal inhabitant tax used, before that date, for their own residence as provided in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or used, before that date, for their own residence as provided in Article 13-2, paragraph (1) of the Former Earthquake Tax Special Provisions Act, a residential house, existing dwelling or house that has undergone extension, rebuilding, etc. prescribed in that paragraph, or a certified house.

⑧Except as provided in the following paragraph, the provisions of the New Act relating to corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for business years that began before the Effective Date.

⑨The provisions then in force continue to govern corporate municipal inhabitant tax for business years beginning before January 1, 2022 of a Games-related foreign corporation under Article 7-6, paragraph (3) of the Supplementary Provisions of the Former Act.

①The provisions of the 2024 New Act relating to individual municipal inhabitant tax apply from individual municipal inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 2023.

②With regard to the application of Article 35-2-6, paragraph (11) of the Supplementary Provisions of the 2024 New Act, only for individual municipal inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (15) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for municipal inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to municipal inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for".