①With regard to the reserve for domestic market development for imported products referred to in Article 20, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual prescribed in that paragraph set aside, or sets aside, in each year of 1997 and earlier years, the provisions of that Article remain in force.

②The provisions of Article 20-2, paragraph (1) of the New Act on Special Measures Concerning Taxation (limited to the part concerning item (ii) of the table in that paragraph) apply to an individual's revenue on or after the Effective Date pertaining to the database prescribed in the right-hand column of that item, and with regard to an individual's revenue before the Effective Date pertaining to the database prescribed in the right-hand column of item (ii) of the table in Article 20-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.

③The amount of the reserve for specified disaster prevention pertaining to an open-pit coal mine prescribed in the middle column of item (iii) of the table in Article 20-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that was set aside pursuant to the provisions of that paragraph is deemed, with regard to the application of the provisions of Article 20-4 of the New Act on Special Measures Concerning Taxation, to be the amount of the reserve for specified disaster prevention pertaining to an open-pit coal, etc. mine prescribed in the middle column of item (iii) of the table in paragraph (1) of that Article.