The provisions of Article 72, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning Article 70, paragraph (3) of the new Act on General Rules for National Taxes) apply to national tax for which the due date or date specified in Article 70, paragraph (1) of the new Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the former Act on General Rules for National Taxes arrived before the effective date.