This Act comes into effect as of April 1, 2023; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

①Article 14 of the Act on General Rules for National Taxes as amended by Article 8 (hereinafter referred to as "the new Act on General Rules for National Taxes" in the following paragraph and paragraph (3)) applies to service by public notice made on or after the date specified in Article 1, item (vii) of the Supplementary Provisions, and the provisions then in force continue to govern service by public notice made before that date.

②Article 46-2 of the new Act on General Rules for National Taxes applies to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes (hereinafter referred to as a "tax payment grace period" in this paragraph) for which an application is filed on or after January 1, 2024, and the provisions then in force continue to govern a tax payment grace period for which an application was filed before that date.

③Article 66 and Article 68, paragraph (4) of the new Act on General Rules for National Taxes apply to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after January 1, 2024, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before that date. In this case, the penalty tax for failure to file under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 8 (hereinafter referred to as "the former Act on General Rules for National Taxes" in this paragraph) (excluding penalty tax to which paragraph (7) of that Article applies) or the heavy penalty tax under Article 68, paragraph (2) of the former Act on General Rules for National Taxes, with respect to a national tax for which the statutory tax return due date arrived before that date, is deemed to be the specified penalty tax for failure to file, etc. prescribed in Article 66, paragraph (6), item (ii) of the new Act on General Rules for National Taxes.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

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