Article 68 of the Act on General Rules for National Taxes as amended by Article 11 applies 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, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed; the same applies hereinafter in this Article) arrives on or after January 1, 2025, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before January 1 of that year.