The provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. under the provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes that is conducted after the filing of an amended return or a return filed after the due date referred to in that paragraph, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made on or after the effective date (in each case, excluding one that pertains to an investigation that has been continuing since before the effective date (limited to an investigation in which, before the effective date, questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as "questioning, inspection, etc." in this paragraph) pertaining to that investigation had been conducted with respect to a taxpayer prescribed in paragraph (3), item (i) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questioning, inspection, etc. under the provisions of paragraph (6) of that Article that is conducted after the filing of an amended return or a return filed after the due date referred to in Article 74-11, paragraph (6) of the former Act on General Rules for National Taxes, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made before the effective date (in each case, including one that pertains to an investigation covered by the transitional measures).