After the Articles amended on 25 April 2017 came into force, the tax revenues from raising the estate and gift tax rates from 10% to 20% referred to in Article 13 and Paragraph 1, Article 19 of this Act, shall be funded for the long-term care service development fund established in accordance with the Long-Term Care Services Act, and used for long-term care services, notwithstanding the provisions of the Act Governing the Allocation of Government Revenues and Expenditures.