①The provisions of Articles 41 through 41-2-2 of the New Act on Special Measures Concerning Taxation (excluding the parts concerning Article 41, paragraphs (6), (13) and (16) of the New Act on Special Measures Concerning Taxation) apply in the case where an individual, on or after January 1, 2022, uses a residential house or existing house prescribed in Article 41, paragraph (1) of the New Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph, and the provisions then in force continue to govern the case where an individual, before that date, used a residential house or existing house prescribed in Article 41, paragraph (1) of the Former Act on Special Measures Concerning Taxation, or a house on which extension or renovation, etc. has been carried out (limited to the part pertaining to that extension or renovation, etc.), for the individual's own residential use as prescribed in that paragraph.

②With regard to the application of the provisions of Article 41, paragraphs (10) and (19) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date on which the provisions listed in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Long-Life Quality Housing, etc. for Improving the Quality of Housing and Developing an Environment for Smooth Transactions (Act No. 48 of 2021) come into effect, the phrase "Article 11, paragraph (1)" in paragraph (10), item (i) and paragraph (19), item (i) of that Article is deemed to be replaced with "Article 10, item (ii)".

③A creditor prescribed in Article 41-2-3, paragraph (1) of the New Act on Special Measures Concerning Taxation that has, by January 31, 2024, submitted to the district director of the competent tax office prescribed in paragraph (2) of that Article a written notification stating that it is difficult for the creditor to submit the record referred to in that paragraph on October 31 prescribed in that paragraph and other matters specified by Order of the Ministry of Finance is not required, notwithstanding the provisions of that Article, to submit the record under the provisions of that paragraph until the day on which the creditor submits to that district director a written notification stating that the circumstances making it difficult have ceased to exist and other matters specified by Order of the Ministry of Finance.