①The provisions of Article 10-5 of the New Act on Special Measures Concerning Taxation apply to income tax of an individual for 2020 and subsequent years (excluding years subject to the special provision), and the provisions then in force continue to govern income tax of an individual for 2019 and prior years (including years subject to the special provision).

②The term "years subject to the special provision" referred to in the preceding paragraph means 2020 and subsequent years of an individual who obtained the certification referred to in Article 17-2, paragraph (3) of the Local Revitalization Act (Act No. 24 of 2005) before the Effective Date (excluding, in the case where that individual obtains the certification under that paragraph or the certification of a change under paragraph (4) of that Article on or after the Effective Date, the year that includes the day on which the individual obtains that certification and subsequent years).

③With regard to the application of the provisions of Article 10-5, paragraph (3), item (vii), (b) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2021 to an individual who is a small and medium sized business owner prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), the phrase "Act on Improvement of Personnel Management and Conversion of Employment Status for Part-Time Workers and Fixed-Term Workers" in (b) of that item is deemed to be replaced with "Act on Improvement, etc. of Employment Management for Part-Time Workers prior to the amendment by the provisions of Article 7 of the Act on the Arrangement of Related Acts to Promote Work Style Reform (Act No. 71 of 2018), which remains in force pursuant to the provisions of Article 11, paragraph (1) of the Supplementary Provisions of that Act", and the phrase "Article 2, paragraph (1)" with "Article 2".