The provisions of Article 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 (including a time limit that is deemed to be that statutory tax return due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after April 1, 2018, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before that date.