This Act comes into effect as of April 1, 1984.

The provisions of Article 37, paragraph (2) (Demand for Payment), Article 52, paragraph (3) (Disposition of Security), Article 60, paragraph (2) (Delinquent Tax), and Article 63, paragraphs (1) and (5) (Exemption from Delinquent Tax in Cases of a Tax Payment Grace Period, etc.) of the Act on General Rules for National Taxes as amended by the provisions of Article 3 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to national tax whose due date for payment as prescribed in Article 60, paragraph (2) of the new Act on General Rules for National Taxes (including the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the new Act on General Rules for National Taxes; hereinafter referred to as the "due date for payment" in this paragraph) arrives on or after the effective date, and with regard to national tax whose due date for payment arrived before the effective date, the provisions then in force continue to govern.

The provisions of Article 63, paragraph (4) of the new Act on General Rules for National Taxes apply to the calculation of the amount of delinquent tax for a period during which a collection grace period is in effect on or after the effective date.

The provisions of Article 65, paragraphs (2) and (3) (Penalty Tax for Understatement) of the new Act on General Rules for National Taxes apply to national tax whose statutory tax return due date as prescribed in Article 2, item (vii) (Definitions) of the new Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions on the Period Serving as the Basis for Calculating the Amount of Delinquent Tax) of the new Act on General Rules for National Taxes, meaning the day on which that return was filed; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after the effective date, and with regard to the imposition of penalty tax for understatement on national tax whose statutory tax return due date arrived before the effective date, the provisions then in force continue to govern.

The provisions of Article 116 (Offer of Evidence to Be Made by the Plaintiff) of the new Act on General Rules for National Taxes apply to an action for the revocation of a disposition prescribed in that Article that is filed on or after the effective date, and with regard to an action for the judicial review of an administrative disposition prescribed in Article 116, paragraph (1) (Order of Offers of Evidence) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 3 that was filed before the effective date, the provisions then in force continue to govern.

The provisions of Articles 118 through 120 (Rounding of Fractions, etc.) of the new Act on General Rules for National Taxes apply to the calculation, on or after the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, and with regard to the calculation, before the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, the provisions then in force continue to govern.