Supplementary Provisions, Article 143Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes

The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2); the same applies hereinafter in this Article) apply to national tax that is to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and with regard to petroleum tax that was to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern.