①The provisions of Article 10-6, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to income tax for 2027 and subsequent years, and the provisions then in force continue to govern income tax for 2026 and prior years.

②With regard to the application of the provisions of Article 10-6, paragraphs (1) through (3) 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 (xiv) of the Supplementary Provisions, the phrase "Article 10-5-5, paragraph (3)" in paragraph (1), item (ix) of that Article is deemed to be replaced with "paragraph (3) of the preceding Article", the phrase ", Article 10-5-4, paragraph (3) or paragraph (4) of the preceding Article" in paragraph (2) of that Article with "or Article 10-5-4, paragraph (3)", and the phrase ", Article 10-5-4, paragraph (4), item (ix) or paragraph (5) of the preceding Article" in paragraph (3) of that Article with "or Article 10-5-4, paragraph (4), item (ix)".

③With regard to the application of the provisions of Article 10-6, paragraphs (2), (3), (5) and (6) 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 "Article 10, paragraph (7), Article 10-2-2, paragraph (2)" in paragraph (2) of that Article is deemed to be replaced with "Article 10, paragraph (7)", the phrase "Article 10, paragraph (8), item (vii), Article 10-2-2, paragraph (4), item (v)" in paragraph (3) of that Article with "Article 10, paragraph (8), item (vii)", the phrase "item (iii), item (iii)-2 (limited to the part concerning Article 10-2-2, paragraph (1))" in paragraph (5) of that Article with "item (iii)", and the phrase "Article 10-2, paragraph (3), Article 10-2-2, paragraph (5)" in paragraph (6) of that Article with "Article 10-2, paragraph (3)".