The provisions of Article 74-14, paragraph (1) of the new Act on General Rules for National Taxes apply to acts prescribed in that paragraph that are carried out on or after January 1, 2013, and the provisions then in force continue to govern acts prescribed in Article 74-2, paragraph (1) of the former Act on General Rules for National Taxes that were carried out before that date; provided, however, that the provisions of Article 74-14, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning the presentation of reasons under Article 8 or Article 14 of the Administrative Procedure Act (Act No. 88 of 1993)) do not apply to a reassessment or determination prescribed in Article 28, paragraph (1) of the new Act on General Rules for National Taxes, or to an assessment and determination prescribed in Article 32, paragraph (5) of the new Act on General Rules for National Taxes of penalty tax prescribed in Article 69 of the new Act on General Rules for National Taxes, that is made during the period from January 1, 2013 to December 31, 2013 with respect to a resident or nonresident prescribed in Article 231-2, paragraph (1) of the former Income Tax Act who is not subject to the application of that paragraph in 2013 (excluding a person who was subject to the application of that paragraph in any year from 2008 to 2012) and relates to real property income, business income, or timber income prescribed in that paragraph.