This Act comes into effect as of April 1, 1962; provided, however, that the provisions of Chapter VIII (Appeal Review and Litigation) come into effect as of October 1, 1962.

Any reassessment, notice, demand, collection grace period, acceptance of security, or filing of a return, application, request, certification, consignment of payment or other disposition or procedure carried out before the enforcement of this Act pursuant to the provisions of the national tax laws in force before the enforcement of this Act (hereinafter referred to as the "former tax laws") or the provisions of orders based on them or for their implementation, for which this Act has corresponding provisions, is deemed to be the corresponding disposition or procedure carried out under the corresponding provisions of this Act, except as otherwise provided in these Supplementary Provisions or in other national tax laws.

The provisions of Article 35, paragraph (3) (Payment of Penalty Tax) apply to cases where a written notice of assessment and determination has been issued after the enforcement of this Act.

The provisions of Article 38, paragraphs (3) and (4) (Advance Preservative Seizure) apply to national tax for which the tax liability is established after the enforcement of this Act.

The provisions of Article 58 (Interest on Refund) apply to the amount to be added to a refund, etc. for which a payment decision is made or which is appropriated after the enforcement of this Act; provided, however, that the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act is governed by the former tax laws.

①The provisions of Chapter VI, Section 1 (Delinquent Tax) apply to national tax paid after the enforcement of this Act, except as otherwise provided in this Article or in other Acts. In this case, the portion of delinquent tax corresponding to the period before the enforcement of this Act need not be paid.

②In the case where the provisions of the first sentence of the preceding paragraph are applied, if, with regard to the national tax on which the payment of delinquent tax is based, a letter of demand has been issued before the enforcement of this Act pursuant to the provisions of the former tax laws, the amount of delinquent tax payable on that national tax is to be the total of the amounts listed in the following items:

③In calculating the amount listed in item (ii) of the preceding paragraph, if the amount calculated pursuant to the provisions of that item exceeds the amount obtained by deducting the amount of delinquency additional tax to be collected pursuant to the provisions of the following Article from the amount calculated by multiplying the amount of tax in delinquency as of the day on which 10 days have elapsed counting from the day on which the letter of demand referred to in that item was issued by 5%, the excess amount is to be deducted.

④With regard to delinquent tax under the provisions of the preceding three paragraphs, a demand or delinquent tax collection procedure carried out pursuant to the provisions of the former tax laws with respect to the amount of interest tax or the amount of delinquency additional tax pertaining to the national tax on which the payment of that delinquent tax was based is deemed to be a demand or delinquent tax collection procedure for that delinquent tax.

①The amount of interest tax and the amount of delinquency additional tax that was to be paid or collected pursuant to the provisions of the former tax laws with respect to national tax imposed or to be imposed before the enforcement of this Act (with regard to the amount of delinquency additional tax, limited to that pertaining to national tax for which a demand has been made pursuant to the provisions of the former tax laws before the enforcement of this Act) are governed by the former tax laws; provided, however, that the period used in calculating these amounts is to end on the day preceding the date of enforcement of this Act.

②In the case referred to in the preceding paragraph, with regard to the amount of interest tax referred to in that paragraph that becomes payable through a reassessment or determination after the enforcement of this Act, instead of a notice of tax payment under the former tax laws, a statement that the amount is to be paid together with the amount of national tax that formed the basis of its calculation is to be entered in the written notice of reassessment or the written notice of determination.

The amount of interest tax and the amount of delinquency additional tax to be paid or collected pursuant to the provisions of the preceding Article are deemed to be the amount of delinquent tax for the purpose of applying the provisions of the laws concerning the collection of national taxes.

①The provisions of Chapter VI, Section 2 (Penalty Tax) apply to national tax for which the statutory tax return due date (for penalty tax for non-payment, the statutory payment due date, and for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the imposition of the amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax pertaining to national tax for which the statutory tax return due date arrived before the enforcement of this Act is governed by the former tax laws.

②The amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax to be collected pursuant to the provisions of the preceding paragraph are deemed to be penalty tax prescribed in Chapter VI, Section 2 for the purpose of applying the provisions of the laws concerning the collection of national taxes.

The provisions of Article 71 (Special Provisions on Time Limits for Determination and Reassessment of National Tax) apply to national tax for which the statutory tax return due date or the due date for filing a tax basis return (for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the period during which a reassessment or determination may be made with respect to national tax for which a due date or time corresponding to the statutory payment due date or the due date for filing a tax basis return arrived before the enforcement of this Act is governed by the former tax laws.

①Requests for reinvestigation, requests for review and lawsuits prescribed in the former tax laws are governed by the former tax laws until the day preceding the day prescribed in the proviso to Article 1 of the Supplementary Provisions (Special Provisions on the Effective Date).

②Requests for reinvestigation or requests for review made before the day prescribed in the proviso to Article 1 of the Supplementary Provisions (including requests for review pertaining to a request for reinvestigation made before that day) continue to be governed by the former tax laws even after that day.

③No appeal under this Act or the Administrative Complaint Review Act may be entered against a determination made by the Commissioner of the National Tax Agency, a regional commissioner, a district director or the director-general of a customs house before the day prescribed in the proviso to Article 1 of the Supplementary Provisions with respect to a request for reinvestigation or a request for review. The same applies to a determination made after the enforcement of this Act pursuant to the provisions of the preceding paragraph.

The provisions of Article 91 (Calculation of Fractions of the Finalized Amount of National Tax, etc.) apply to the finalized amount of national tax calculated after the enforcement of this Act (excluding the amount of delinquent tax calculated pursuant to the provisions of Article 6, paragraph (2) of the Supplementary Provisions), and the finalized amount of national tax calculated before the enforcement of this Act is as calculated pursuant to the provisions of the former tax laws.