This Act comes into effect on April 1, 1962.

①In the case where, before April 1, 1962 (hereinafter referred to as "the Effective Date"), a notice of tax payment was given pursuant to the provisions of Article 42 of the National Tax Collection Act prior to amendment (hereinafter referred to as the "Former National Tax Collection Act") for the collection of national tax under the provisions of the laws concerning national taxes in effect before this Act comes into effect (hereinafter referred to as the "Former Tax Laws"), the provisions then in force govern the designated due date for payment of that notice.

②In the case where, with regard to national tax imposed or to have been imposed before the Effective Date, a notice of tax payment was given pursuant to the provisions of Article 42 of the Former National Tax Collection Act before the Effective Date, or a notice of tax payment is given pursuant to the provisions of Article 36 of the Act on General Rules for National Taxes (Act No. 66 of 1962) on or after the Effective Date, if the beginning of the period serving as the basis for calculating the amount of interest tax that would be collected if the provisions of the Former Tax Laws were applied falls on or after the Effective Date, the day preceding the day on which that period begins is to be deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes, and if the Former Tax Laws contain no provisions on the collection of the amount of interest tax for that national tax and the due date for payment designated in the notice of tax payment falls on or after the Effective Date, that designated due date for payment is deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes.

③The provisions then in force continue to govern the amount to be added under the provisions of the Former Tax Laws to a refund of national tax under the provisions of the Former Tax Laws, or to an overpaid or erroneously paid amount of national tax, for which a decision to pay was made, or which was appropriated to unpaid national tax, before the Effective Date.

①The provisions of Article 33-2, Article 36, Article 38-4, Article 38-7, Article 38-8 or Article 70 of the Act on Special Measures Concerning Taxation as amended (hereinafter referred to as "the New Act" in this Article) apply in the case where an individual has come to fall under the facts prescribed in the items of Article 33-2, paragraph (1), the items of Article 36, paragraph (2) or paragraph (3), the items of Article 38-4, paragraph (1) or paragraph (2), the items of Article 38-7, paragraph (1) or Article 38-7, paragraph (3), Article 38-8, paragraph (4) or Article 70, paragraph (1) or paragraph (2) of the New Act on or after the Effective Date, and, except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern the case where an individual came to fall under those facts before the Effective Date.

②The provisions of Article 40, paragraph (4) of the New Act apply in the case where the notice of the determination prescribed in that paragraph is given on or after the Effective Date. In this case, the amount of interest tax under the provisions of Article 54 of the Income Tax Act prior to amendment (including the cases where that Article is to be followed pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) need not be paid or collected.

③With regard to the application of the proviso to Article 41-7, paragraph (1) of the New Act to a person falling under the provisions of that paragraph, the amount of delinquency additional tax, the amount of interest tax, the amount of penalty tax for understatement or the amount of heavy penalty tax paid or collected pursuant to the provisions of the Former Tax Laws (including the cases where those provisions are to be followed pursuant to the provisions of Article 7, paragraph (1) or Article 9, paragraph (1) of the Supplementary Provisions of the Act on General Rules for National Taxes) is deemed to be the amount of delinquent tax, interest tax, penalty tax for understatement or heavy penalty tax prescribed in the proviso to Article 41-7, paragraph (1) of the New Act.

④The provisions of Article 56-2, paragraph (1) and Article 57, paragraph (1) of the New Act apply to corporation tax of a corporation (including an association or foundation without juridical personality prescribed in Article 1, paragraph (2) of the Corporation Tax Act; the same applies hereinafter in this paragraph) for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before the Effective Date.

⑤Except as otherwise provided in these Supplementary Provisions or other laws, the provisions then in force continue to govern gasoline tax and local road tax imposed or to have been imposed before the Effective Date pursuant to the provisions of Articles 89 and 90 of the Act on Special Measures Concerning Taxation prior to amendment.

Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.