Supplementary Provisions

This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①With respect to questions or inspections under the provisions of Article 21, paragraph (1) of the Stamp Tax Act prior to its amendment by the provisions of Article 16 (hereinafter referred to as the "Former Stamp Tax Act") conducted on or before December 31, 2012 with respect to the persons prescribed in the items of that paragraph (including those relating to an investigation continuing to be conducted after that date (limited to an investigation for which questions or inspections under the provisions of that paragraph relating to that investigation had been conducted with respect to those persons on or before that date)), the provisions then in force continue to govern.

②With respect to the retention, under the provisions of Article 21, paragraph (1) of the Former Stamp Tax Act, of the objects prescribed in item (i) of that paragraph, or the taxable documents prescribed in item (ii) of that paragraph or copies thereof, submitted on or before December 31, 2012, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed 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 acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.

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

The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.