The provisions of Article 66, paragraphs (2), (3), and (6) of the Act on General Rules for National Taxes as amended by the provisions of Article 10 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article and the following Article) apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the new Act on General Rules for National Taxes (including a due date that is deemed to be that statutory tax return due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory tax return due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for failure to file on national tax for which the statutory tax return due date arrived before that date.