The provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the new Act" in this Article) apply to delinquent tax pertaining to national tax for which the due date for payment prescribed in that paragraph (including a due date advanced as prescribed in Article 38, paragraph (2) of that Act) arrives on or after the effective date of this Act (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern delinquent tax pertaining to national tax for which that due date for payment had arrived before that day.