①The provisions of Article 62, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by Article 23 (hereinafter referred to as "the New Special Measures Act" in this Article) (excluding the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the new Act on General Rules for National Taxes as applied mutatis mutandis pursuant to that paragraph that are made on or after January 1, 2013 to a person specified in Article 74-2, paragraph (1), item (ii) of the new Act on General Rules for National Taxes (including a person who is deemed to be included in the persons set forth in (b) of that item pursuant to the provisions of paragraph (2) of that Article) (excluding those pertaining to an examination that has continued since before that date (limited to an examination in which, before that date, questions had been asked of, or an inspection had been conducted on, that person in relation to that examination under the provisions of Article 62, paragraph (1) or (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 23 (hereinafter referred to as "the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in this paragraph), or under the provisions of paragraph (1) or (2) of that Article as applied mutatis mutandis pursuant to paragraph (6) 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 questions asked of or inspections conducted on a corporation before that date under the provisions of Article 62, paragraph (1) or (2) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (including those pertaining to an investigation covered by the transitional measures), and questions asked of or inspections conducted on, before that date, a person found to be obliged to make a payment of money or a transfer of goods, or a person found to have a right to receive a payment of money or a transfer of goods, as prescribed in paragraph (3) or (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter the same applies in this paragraph), under the provisions of paragraph (3) or (4) of that Article (including those pertaining to that investigation covered by the transitional measures).

②The provisions of Article 62, paragraph (1) of the New Special Measures Act (limited to the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.