①The provisions of Article 37-10 of the New Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (3), item (viii)) apply to money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after the Effective Date through the redemption prescribed in that item of a public and corporate bond other than a specified public and corporate bond prescribed in that item, and the provisions then in force continue to govern money or assets other than money that a resident or a nonresident who has a permanent establishment referred to in Article 37-10, paragraph (3) of the Former Act on Special Measures Concerning Taxation was to receive before the Effective Date through the redemption prescribed in item (viii) of that paragraph of a public and corporate bond other than a specified public and corporate bond prescribed in that item.

②The provisions of Article 37-11-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification choosing withholding for a specified account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a written notification choosing withholding for a specified account prescribed in that paragraph that was made before the Effective Date.

③The provisions of Article 37-11-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to a covered transfer, etc. prescribed in paragraph (2) of that Article that is made on or after January 1, 2022, and the provisions then in force continue to govern a covered transfer, etc. prescribed in Article 37-11-4, paragraph (2) of the Former Act on Special Measures Concerning Taxation that was made before that date.

④The provisions of Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-11-6, paragraph (2) of the Former Act on Special Measures Concerning Taxation of a written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in that paragraph that was made before the Effective Date.

⑤The provisions of Article 37-13-3 of the New Act on Special Measures Concerning Taxation apply to a partial share exchange prescribed in paragraph (1) of that Article that is carried out on or after the Effective Date.

⑥The provisions then in force continue to govern a transfer of shares, etc. prescribed in Article 37-13-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation through special business restructuring prescribed in that paragraph under a special business restructuring plan prescribed in that paragraph pertaining to the certification prescribed in that paragraph that was obtained before the Effective Date.

⑦The provisions of Article 37-14, paragraph (13) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (13) of the Former Act on Special Measures Concerning Taxation of a written notification of change of financial instruments business operator, etc. prescribed in that paragraph that was made before the Effective Date.

⑧The provisions of Article 37-14, paragraph (16) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a tax-exempt account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14, paragraph (16) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a tax-exempt account prescribed in that paragraph that was made before the Effective Date.

⑨The provisions of Article 37-14-2, paragraph (20) of the New Act on Special Measures Concerning Taxation apply to the submission prescribed in that paragraph of a written notification of closure of a minor's account prescribed in that paragraph that is made on or after the Effective Date, and the provisions then in force continue to govern the submission prescribed in Article 37-14-2, paragraph (20) of the Former Act on Special Measures Concerning Taxation of a written notification of closure of a minor's account prescribed in that paragraph that was made before the Effective Date.