¹ The First Final Supplementary Provision of Legislative Decree No. 1423 establishes that it shall become effective as of the first day of the month following the date of publication of the Supreme Decree amending the regulatory provisions. Such Supreme Decree (S.D. No. 276-2018-EF) was published on November 30, 2018, therefore, the provisions of Legislative Decree No. 1423 became effective as of December 1, 2018.