This Act comes into effect as of May 1, 1970.

The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the new Act") apply to a request for reassessment for which the time limit under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment (hereinafter referred to as "the former Act") arrives after the enforcement of this Act.

The provisions of Article 58 of the new Act apply to the amount to be added to a refund or an overpayment or payment by mistake pertaining to national tax (including its expenses for the delinquent tax collection procedure) for which a payment decision is made or which is appropriated after the enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act.

The provisions of Article 63, paragraph (4) of the new Act apply to the calculation of the amount of delinquent tax pertaining to a period after the enforcement of this Act during which a seizure has been made or security has been provided.

The provisions of Article 77, paragraph (1) of the new Act apply to an objection or request for review for which the time limit under the provisions of Article 76, paragraph (1) or Article 79, paragraph (1) or (2) of the former Act arrives after the enforcement of this Act.

①An objection or request for review against a disposition under the national tax laws (excluding a disposition under the provisions of Chapter II of the Liquor Tax Act), or a determination or decision on it or any other disposition or procedure, that was made pursuant to the provisions of the former Act or the Administrative Complaint Review Act before the enforcement of this Act is deemed to be the disposition or procedure set forth in each of the following items according to the categories listed in those items, and the provisions of Chapter VIII, Section 1 of the new Act apply to it:

②The resolution of the Deliberation Council under Article 83, paragraph (1) of the former Act pertaining to what is deemed, pursuant to the provisions of item (ii) of the preceding paragraph, to be a request for review made under the corresponding provisions of the new Act is deemed to be the resolution referred to in Article 98, paragraph (3) of the new Act.

With regard to what is deemed, pursuant to the provisions of paragraph (1), item (ii) of the preceding Article, to be a request for review made under the corresponding provisions of the new Act, the President of the National Tax Tribunal may, notwithstanding the provisions of Article 93, paragraph (1) and Article 94 of the new Act, designate the presiding tribunal judge without having a written answer submitted.

With regard to the application of the provisions of Article 115, paragraph (1) of the new Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency.

Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.