①The provisions of Article 41-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act as amended by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act as replaced and read pursuant to the provisions of that paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended" in the following paragraph), apply in the case where permission for deferred payment under the provisions of paragraph (1) of that Article is granted on or after the Effective Date, and the provisions then in force continue to govern the case where permission for deferred payment under the provisions of Article 41-10, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act before the amendment by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act, was granted before the Effective Date.

②The provisions of Article 41-10, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended apply to the portion of the interest tax prescribed in that paragraph that corresponds to the period on or after January 1, 2017, and the provisions then in force continue to govern the portion of that interest tax that corresponds to the period before that date.