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.