Supplementary Provisions, Article 6Transitional Measures Concerning Deduction for Widows (Widowers)

With regard to persons who died before the Effective Date, persons who filed a Tax Return under the provisions of Article 127 of the Income Tax Act for income tax for tax year 2020 before the Effective Date, and persons who received a determination prescribed in Article 2, paragraph (1), item (xliv) of that Act for income tax for that tax year before the Effective Date (limited to those of these persons who, as a widow prescribed in Article 2, paragraph (1), item (xxx) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act" in the provisions up to Article 9 of the Supplementary Provisions) or a widower prescribed in item (xxxi) of that paragraph (referred to as a "widower" in Article 8 of the Supplementary Provisions), are persons to whom the provisions of Article 81 of the Former Income Tax Act (including as applied pursuant to the provisions of Article 41-17, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by Article 15; hereinafter the same applies in this Article) apply, and who no longer fall under the category of a widow prescribed in Article 2, paragraph (1), item (xxx) of the New Income Tax Act (referred to as a "widow under the New Income Tax Act" in Articles 8 and 9 of the Supplementary Provisions) or a single parent prescribed in item (xxxi) of that paragraph (referred to as a "single parent" in Articles 8 and 9 of the Supplementary Provisions)), the provisions then in force continue to govern the application of the provisions of Article 81 of the Former Income Tax Act.