The provisions of Articles 46 through 47 and Article 49 of the Act on General Rules for National Taxes as amended by Article 7 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the new Act on General Rules for National Taxes that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes prior to the amendment by Article 7 that was applied for before that date.