①The provisions of Article 190 of the New Income Tax Act (limited to the part pertaining to item (ii), (f)) as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to salary, etc. to be paid in 2025 the last payment of which is made on or after December 1, 2025, and the provisions then in force continue to govern salary, etc. to be paid in 2025 the last payment of which is made before December 1, 2025.

②The provisions of Article 203-3 of the New Income Tax Act as read with the replacement of terms pursuant to the provisions of Article 41-16-2, paragraph (3) or (4) of the New Act on Special Measures Concerning Taxation and the provisions of Article 41-15-3 of the New Act on Special Measures Concerning Taxation apply to public pensions, etc. to be paid on or after January 1, 2026, and the provisions then in force continue to govern public pensions, etc. to be paid before that date.

③A person who, before December 1, 2025, filed a final return under the provisions of Article 125 or Article 127 of the Income Tax Act for income tax for 2025, and a person who, before that date, received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for 2025, may, where the application of the provisions of Article 41-16-2, paragraph (1) of the New Act on Special Measures Concerning Taxation causes a change in the matters stated in that final return or the matters pertaining to that determination (or, where a reassessment prescribed in item (xliii) of that paragraph was made for those matters before that date, the matters after the reassessment), file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within five years from that date.

The provisions of Article 41-19-3, paragraph (18) of the New Act on Special Measures Concerning Taxation apply in the case where a special eligible individual referred to in that paragraph carries out covered child-rearing renovation work, etc. prescribed in paragraph (7) of that Article and, on or after January 1, 2025, uses the house as the individual's residence as provided in that paragraph.

The provisions of Article 42-3-2 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation (including an association or foundation without juridical personality prescribed in Article 2, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation; hereinafter the same applies up to Article 52 of the Supplementary Provisions) beginning on or after the Effective Date (excluding, among the business years of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in item (x)-5 of that paragraph) beginning on or after the Effective Date, business years beginning within the period of a business year of the group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in item (x)-4 of that paragraph) pertaining to that group tax sharing subsidiary corporation that began before the Effective Date (hereinafter referred to as a "transitional business year" in this Article)), and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date (including transitional business years).

The provisions of Article 42-6, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified machinery and equipment, etc. prescribed in that paragraph that a small and medium sized enterprise, etc. prescribed in that paragraph acquires or manufactures on or after the Effective Date, and the provisions then in force continue to govern specified machinery and equipment, etc. prescribed in Article 42-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired or manufactured before the Effective Date.

The provisions of Article 42-9, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 42-9, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

The provisions of Article 42-11-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to machinery, etc. for specified business use prescribed in that paragraph that a corporation acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern machinery, etc. for specified business use prescribed in Article 42-11-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

①The provisions of Article 42-12-4, paragraphs (1) and (2) of the New Act on Special Measures Concerning Taxation apply to specified management improvement equipment, etc. prescribed in paragraph (1) of that Article that a small and medium sized enterprise, etc. prescribed in that paragraph acquires, manufactures or constructs on or after the Effective Date, and the provisions then in force continue to govern specified management improvement equipment, etc. prescribed in Article 42-12-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a small and medium sized enterprise, etc. prescribed in that paragraph acquired, manufactured or constructed before the Effective Date.

②With regard to the application of the provisions of Article 42-12-4, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase ") is included; item (ii), (b)" in that paragraph is deemed to be replaced with "; item (ii), (b)".

The provisions then in force continue to govern certified specified advanced information and communications technology utilization equipment prescribed in Article 42-12-6, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired, manufactured or constructed before the Effective Date.

①The provisions then in force continue to govern information technology business adaptation equipment prescribed in Article 42-12-7, paragraphs (1) and (4) of the Former Act on Special Measures Concerning Taxation that a corporation acquired or manufactured before the Effective Date.

②The provisions then in force continue to govern business adaptation deferred assets prescribed in Article 42-12-7, paragraphs (2) and (5) of the Former Act on Special Measures Concerning Taxation pertaining to expenses that a corporation paid before the Effective Date.

③With regard to the application of the provisions of Article 42-12-6, paragraph (1) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to the day before the date specified in Article 1, item (xiii) of the Supplementary Provisions, the phrase "(including a certified environmental burden reduction business operator prescribed in Article 9, paragraph (8) of the Act on the Promotion of Business Activities by Food, etc. Business Operators and Ensuring Proper Transactions of Food, etc. for Realizing a Sustainable Supply of Food, etc.), whose certified business adaptation plan prescribed in Article 21-23, paragraph (2) of the Act on Strengthening Industrial Competitiveness" in that paragraph is deemed to be replaced with ", whose certified business adaptation plan prescribed in paragraph (2) of that Article".

①The provisions of Article 44-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to specified business continuity enhancement equipment, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. (meaning an acquisition, manufacture or construction; hereinafter the same applies in this Article) on or after the Effective Date, and the provisions then in force continue to govern specified business continuity enhancement equipment, etc. prescribed in Article 44-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.

②The provisions of Article 45, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to industrial machinery, etc. prescribed in that paragraph of which a corporation makes an acquisition, etc. on or after the Effective Date, and the provisions then in force continue to govern industrial machinery, etc. prescribed in Article 45, paragraph (1) of the Former Act on Special Measures Concerning Taxation of which a corporation made an acquisition, etc. before the Effective Date.

The provisions of Article 57-5, paragraphs (2) and (6) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before the Effective Date.

The provisions of Article 58, paragraphs (1), (2) and (8) of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years of a corporation beginning on or after April 1, 2026, and the provisions then in force continue to govern corporation tax for business years of a corporation that began before that date.

①The provisions of Article 61-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to item (ii)) apply to an acquisition, etc. prescribed in that item of agricultural land or specified agricultural machinery, etc. prescribed in that item that a corporation makes on or after April 1, 2026, and the provisions then in force continue to govern an acquisition, etc. prescribed in Article 61-2, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation of agricultural land, etc. prescribed in that item that a corporation made before that date.

②The provisions of Article 61-3, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to agricultural land prescribed in that paragraph that a corporation acquires on or after April 1, 2026, and the provisions then in force continue to govern agricultural land prescribed in Article 61-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a corporation acquired before that date.