This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

Unless otherwise provided for in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 1 (referred to as the "New Income Tax Act" in Article 8 of the Supplementary Provisions) apply to income tax for the year that includes the date on which this Act comes into effect (hereinafter referred to as "the effective date") and subsequent years, and the provisions then in force continue to govern income tax for years before the year that includes the effective date.

The provisions of Article 231-2 of the New Income Tax Act apply to persons who fall under the category of persons prescribed in paragraph (1) of that Article on or after January 1, 2014, and the provisions then in force continue to govern the application of the provisions of Article 231-2, paragraph (1) or (3) of the Income Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Income Tax Act" in the following Article and Articles 39 and 41 of the Supplementary Provisions) to persons who fell under the category of persons prescribed in those provisions before that date.

The provisions then in force continue to govern questions put to or inspections conducted on persons set forth in the items of Article 234, paragraph (1) of the Former Income Tax Act on or before December 31, 2012 (including those relating to an examination continuing after that date (limited to an examination in which questions or inspections under that paragraph relating to that examination had been put to or conducted on a person set forth in item (i) or (ii) of that paragraph on or before that date)).

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.