①With regard to the application of the provisions of Article 42-12-5 of the Act on Special Measures Concerning Taxation as Amended for 2022, the amount of education and training expenses prescribed in paragraph (3), item (viii) of that Article is to include the amount of education and training expenses prescribed in Article 42-12-5, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes that was included in deductible expenses in calculating the amount of consolidated income (meaning consolidated income prescribed in Article 2, paragraph (2), item (xxii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes; the same applies hereinafter through Article 124 of the Supplementary Provisions) for a consolidated business year that corresponds to each business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year (meaning the applicable year prescribed in Article 42-12-5, paragraph (3), item (iv) of the Act on Special Measures Concerning Taxation as Amended for 2022; the same applies hereinafter in this paragraph), the amount calculated by multiplying that amount of education and training expenses by the number of months in the relevant applicable year and dividing the product by the number of months in that consolidated business year), and the amount of salaries, etc. paid prescribed in Article 42-12-5, paragraph (3), item (x) of the Act on Special Measures Concerning Taxation is to include the amount paid prescribed in paragraph (3), item (iv) of Article 42-12-5 of the Act on Special Measures Concerning Taxation Before the 2022 Changes of salaries, etc. prescribed in item (iii) of that paragraph to domestic employees (meaning domestic employees prescribed in Article 42-12-5, paragraph (3), item (ii) of the Act on Special Measures Concerning Taxation Before the 2022 Changes) that was included in deductible expenses in calculating the amount of consolidated income for the consolidated business year that corresponds to the preceding business year prescribed in that item (where the number of months in that consolidated business year differs from the number of months in the relevant applicable year, the amount calculated as specified by Cabinet Order according to those numbers of months).

②The number of months referred to in the preceding paragraph is calculated according to the calendar, and any fraction of less than one month is counted as one month.