①With regard to the application of the provisions of Article 80, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xi) of the Supplementary Provisions to the day before the date specified in item (x) of that Article, the phrase "Article 2, paragraph (17)" in paragraph (1) of that Article is deemed to be replaced with "Article 2, paragraph (12)", and the phrase "Article 2, paragraph (31)" in paragraph (2) of that Article with "Article 2, paragraph (27)".

②With regard to the application of the provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvi) of the Supplementary Provisions to the day before the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021), the phrase "Article 15" in that paragraph is deemed to be replaced with "Article 14".

③With regard to the application of the provisions of Article 80-3 of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xvii) of the Supplementary Provisions to the day before the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Social Welfare Act, etc. for Realizing a Community-Based Inclusive Society (Act No. 52 of 2020), the phrase "Article 12-2, paragraph (1)" in paragraph (1) of that Article is deemed to be replaced with "Article 11-2, paragraph (1)", and the phrase "Article 12-6, paragraph (1)" with "Article 11-6, paragraph (1)".