①The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vi)) apply to specified cumulative investment listed shares, etc. prescribed in that item that are acquired on or after the Effective Date under a cumulative investment contract prescribed in that item, and the provisions then in force continue to govern specified cumulative investment listed shares, etc. prescribed in Article 37-14, paragraph (5), item (vi) of the Former Act on Special Measures Concerning Taxation that were acquired before the Effective Date under a cumulative investment contract prescribed in that item.

②The provisions of Article 37-14 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to paragraph (5), item (vii), (b) and (c)) apply in the case where, on or after the Effective Date, a written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation, a written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the New Act on Special Measures Concerning Taxation is submitted, the case where a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the New Act on Special Measures Concerning Taxation is submitted with the matters stated in the written notice of account closure prescribed in Article 37-14, paragraph (5), item (ix) of the Act on Special Measures Concerning Taxation or the particulars of the written notice of closure of a tax-exempt account prescribed in item (x) of that paragraph stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account are provided by electronic or magnetic means prescribed in that item, and the provisions then in force continue to govern the case where, before the Effective Date, that written notice of account closure, that written notice of closure of a tax-exempt account or a document specified by Order of the Ministry of Finance prescribed in Article 37-14, paragraph (5), item (vii), (b) of the Former Act on Special Measures Concerning Taxation was submitted, the case where a written notification of opening of a tax-exempt account prescribed in item (i) of that paragraph was submitted with those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account stated in it, or the case where those matters stated in the written notice of account closure or those particulars of the written notice of closure of a tax-exempt account were provided by electronic or magnetic means prescribed in that item.

③The provisions of Article 37-14, paragraph (12) of the New Act on Special Measures Concerning Taxation apply to a written notification of opening of a tax-exempt account prescribed in paragraph (5), item (i) of that Article that is submitted as prescribed in that item on or after the Effective Date, and the provisions then in force continue to govern a written notification of opening of a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) of the Former Act on Special Measures Concerning Taxation that was submitted as prescribed in that item before the Effective Date.

④The provisions of Article 37-14, paragraph (22) of the New Act on Special Measures Concerning Taxation apply to a written notice of account closure, etc. prescribed in that paragraph that is submitted or provided on or after the Effective Date.