①The provisions of Article 31-2, paragraph (9), item (ii) of the New Act on Special Measures Concerning Taxation apply to income tax for which the due date for filing the amended return prescribed in paragraph (7) of that Article arrives on or after January 1, 2017.

②The provisions of Article 33-3, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (2) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.

③The provisions of Article 33-3, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in Article 33-3, paragraph (4) of the New Act on Special Measures Concerning Taxation that an individual makes on or after the date specified in Article 1, item (xiv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 33-3, paragraph (4) of the Former Act on Special Measures Concerning Taxation that an individual made before that date, the provisions then in force continue to govern.

④The provisions of Article 33-5, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 35, paragraph (10), Article 36-3, paragraph (5), Article 37-2, paragraph (4) and Article 37-8, paragraph (3) of the New Act on Special Measures Concerning Taxation) apply to income tax for which the due date for filing the amended return prescribed in Article 33-5, paragraph (1), Article 35, paragraph (8), Article 36-3, paragraphs (1) through (3), Article 37-2, paragraph (1) or (2) or Article 37-8, paragraph (1) of the New Act on Special Measures Concerning Taxation arrives on or after January 1, 2017.

⑤The provisions of Article 33-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition (including manufacture and construction; the same applies hereinafter in this Article) on or after the Effective Date, and with regard to substitute assets, etc. prescribed in Article 33-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.

⑥The provisions of Article 37-3, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-5, paragraph (2) of the New Act on Special Measures Concerning Taxation) apply to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the New Act on Special Measures Concerning Taxation for which an individual makes an acquisition on or after the Effective Date, and with regard to assets listed in the right-hand column of the items of the table in Article 37, paragraph (1) of the Former Act on Special Measures Concerning Taxation for which an individual made an acquisition before the Effective Date, the provisions then in force continue to govern.