①The provisions then in force continue to govern income tax for the year that includes the day on which an individual became unable to use as a residence, due to a disaster on or before December 31, 2016, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1), (5) or (8) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.).

②The provisions of Article 41-3-2 of the New Act on Special Measures Concerning Taxation (limited to the part concerning specified durability improvement renovation work, etc. prescribed in paragraph (2), item (iv) of that Article) apply in the case where an individual uses, on or after the Effective Date, a house on which extension, reconstruction, etc. prescribed in paragraph (1) or (5) of that Article has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article, and the provisions then in force continue to govern the case where an individual used, before the Effective Date, a house on which extension, reconstruction, etc. prescribed in Article 41-3-2, paragraph (1) or (5) of the Former Act on Special Measures Concerning Taxation has been carried out (limited to the part pertaining to that extension, reconstruction, etc.) as the individual's residence as provided for in paragraph (1) or (5) of that Article.