一the provisions of Article 3 amending the table of contents of the Customs Act (excluding the part replacing "Article 41-2" with "Article 41-3"), the provisions amending Article 2, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 6-2, paragraph (1), item (ii), (f) of that Act, the provisions amending Article 7-5, item (i), (d) of that Act and the provisions renumbering (d) of that item as (e) of that item, renumbering (c) of that item as (d) of that item, and adding the following after (b) of that item, the provisions amending Article 7-6, paragraph (4) of that Act, the provisions renumbering (d) as (e) and (a) through (c) as (b) through (d) in Article 7-12, paragraph (1), item (ii) of that Act and adding the following to that item, the provisions amending Article 8, paragraph (2) of that Act, the provisions amending Article 9, paragraphs (3) and (4) of that Act, the provisions amending Article 9-3, paragraph (1), item (iii) of that Act, the provisions adding one Article after Article 12-3 in Chapter II, Section 4-2 of that Act, the provisions amending Article 13, paragraph (2), item (i) of that Act, the provisions amending Article 14, paragraph (1), item (iv) and paragraph (2), item (v), and paragraph (4) of that Act, the provisions amending Article 14-2, paragraph (2) of that Act, the provisions amending Article 72 of that Act, the provisions amending Article 73, paragraph (1) of that Act, the provisions amending Article 94, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article (excluding the part replacing "Article 4 of the Act on Special Provisions Concerning Preservation Methods, etc. for Books and Documents Related to National Tax Prepared by Computer" with "Article 4 of the Electronic Books Preservation Act" and the part replacing "Act on Special Provisions Concerning Preservation Methods, etc. for Books and Documents Related to National Tax Prepared by Computer" with "Electronic Books Preservation Act" in the left-hand column of the table in that paragraph), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 95, paragraph (3) of that Act (limited to the part replacing "pursuant to" with "(including as applied mutatis mutandis pursuant to paragraph (2) of that Article) pursuant to"), the provisions amending Article 105, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 115, item (v) of that Act (limited to the part adding "(including as applied mutatis mutandis pursuant to paragraph (2) of that Article)" after "Article 94, paragraph (1)"), the provisions adding one Article before Article 137 in Chapter XI, Section 2 of that Act, the provisions amending Article 137 of that Act, the provisions amending Article 138, paragraph (1) of that Act, and the provisions amending Article 140, paragraphs (1) and (2) of that Act, as well as the provisions of Article 5 amending Article 11, paragraph (1) of the Act on Temporary Measures Concerning Customs and the provisions amending Article 13 of that Act, and the provisions of Article 3, paragraphs (1), (5), and (6), Article 6, and Article 7 of the Supplementary Provisions, the provisions of Article 8 of the Supplementary Provisions amending Article 6, paragraph (5) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955), the provisions amending Article 19, paragraph (1) of that Act, and the provisions adding one paragraph to that Article, and the provisions of Article 10 and Article 11 of the Supplementary Provisions: October 1, 2005.

一taxable goods withdrawn from a bonded area before the date specified in Article 1, item (i) of the Supplementary Provisions (excluding the taxable goods set forth in item (iii) or (iv); the same applies in the following item);

二taxable goods withdrawn from a bonded area on or after the date specified in Article 1, item (i) of the Supplementary Provisions, for which the import declaration (meaning an import declaration prescribed in Article 3, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods) was made before that date;

三taxable goods covered by a return under Article 47, paragraph (1) of the Consumption Tax Act (limited to the case referred to in paragraph (3) of that Article; referred to as a "special consumption tax return" in the following item) for which the last day of the month following the month that includes the date of withdrawal prescribed in paragraph (3) of that Article (referred to as the "return due date" in the following item) arrives before the date specified in Article 1, item (i) of the Supplementary Provisions;

四taxable goods covered by a special consumption tax return for which the return due date arrives on or after the date specified in Article 1, item (i) of the Supplementary Provisions, where that special consumption tax return was filed before that date.