Supplementary Provisions, Article 2Transitional Measures Concerning Commutation Allowances Treated as Nontaxable

①The provisions of Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to the new commuting allowance (meaning commutation allowances and similar allowances to be received on or after January 1, 2016, excluding those paid additionally as the difference of such allowances to be received before that date; the same applies in the following paragraph), and the provisions then in force continue to govern the commutation allowances prescribed in Article 20-2 (Commutation Allowances Treated as Nontaxable) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 1 (hereinafter referred to as the "Former Order") that are to be received before that date (including such commutation allowances to be received on or after that date that are paid additionally as the difference of those to be received before that date).