This Act comes into effect as of April 1, 2016; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.

①The provisions of Article 9-2 of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to a merger, etc. prescribed in that Article that takes place on or after January 1, 2017.

②The provisions of Article 61, paragraph (2) of the new Act on General Rules for National Taxes apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of the new Act on General Rules for National Taxes arrives on or after January 1, 2017.

③The provisions of Articles 65, 66 and 68 of the new Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (for the heavy additional tax under Article 68, paragraph (4) of the new Act on General Rules for National Taxes (limited to the part concerning the heavy additional tax under paragraph (3) of that Article), the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes, and including a time limit that is deemed to be that statutory tax return due date or statutory payment due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date, etc." in this paragraph) arrives on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory tax return due date, etc. arrived before that date. In this case, the additional tax for failure to file a return under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 6 (hereinafter referred to as "the former Act on General Rules for National Taxes" in this Article) (excluding that to which the provisions of paragraph (5) of that Article apply) or the heavy additional tax under Article 68 of the former Act on General Rules for National Taxes, on national tax for which the statutory tax return due date, etc. arrived before that date, is deemed to be the additional tax for failure to file a return, etc. prescribed in Article 66, paragraph (4) of the new Act on General Rules for National Taxes.

④The provisions of Article 124, paragraph (1) of the new Act on General Rules for National Taxes apply to tax documents prescribed in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents prescribed in Article 124, paragraph (1) of the former Act on General Rules for National Taxes that were submitted before that date.

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.