Where the payment order is finalized after the promulgation and enforcement of the Demand Proceeding Part of the Taiwan Code of Civil Procedure in accordance with the sixth paragraph of Article 12 of this Act, the amended Code shall apply.Where the payment order is finalized before the promulgation and enforcement of the Demand Proceeding Part of the Taiwan Code of Civil Procedure in accordance with the sixth paragraphof Article 12of this Act, the debtor may still initiate a rehearing action in accordance with the second paragraph of Article 521 of the pre-amended Taiwan Code of Civil Procedure.In cases as provided in the preceding paragraph, where the debtor finds that the evidence provided by the creditor in accordance with the Demand Proceeding is forged or altered, or where the debtor provides evidence that may gain a more favorable judgment, the debtor may still initiate a rehearing action with the court that has jurisdiction over the payment order, and the original application for issuance of a payment order shall be deemed as the initiation of an action.The rehearing action referred to in the preceding paragraph shall be initiated within two years after the promulgation and enforcement of the Demand Proceeding Part of the Taiwan Code of Civil Procedure in accordance with the sixth paragraphofArticle 12 of this Act, and shall not be subject to the provisions of Article 500 of the same code. The said action may be initiated after the promulgation and enforcement of this Act, and within two years after a person, who has limited legal capacity, or is legally incompetent, comes to adulthood.The provisions of the preceding two paragraphs shall not apply to the debt that the debtor has already paid.