(1) In interpreting and applying tax-related statutes, property rights of a taxpayer shall not be unreasonably infringed, in light of the equity in taxation and purposiveness of the relevant provisions. <Amended on Jan. 1, 2010>
(2) Any income, profit, property, act or transaction with a duty to pay national taxes already established (in cases of national tax for which the person responsible for collection is designated separately by tax-related statutes, the duty to collect and pay them; hereinafter the same shall apply) shall not be subject to taxation retroactively by new tax-related statutes enacted after such duty is established. <Amended on Jan. 1, 2010>
(3) Once any interpretation of a tax-related statutes or practices in tax administration is accepted generally by taxpayers, any act or computation according to such interpretation or practices shall be considered to be correct, and no tax shall be retroactively imposed in accordance with new interpretation or practice. <Amended on Jan. 1, 2010>
(4) Deleted. <Dec. 31, 1993>
(5) In applying paragraphs (1) through (3), any provisions of Acts, other than tax-related statutes, that provide for the imposition, collection, reduction, and exemption of national taxes and procedures therefor, shall be deemed those of tax-related statutes. <Amended on Act No.9911, Jan. 1, 2010>[Title Amended on Jan. 1, 2010]