This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

The provisions of Article 66, paragraphs (2), (3), and (6) of the Act on General Rules for National Taxes as amended by the provisions of Article 10 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article and the following Article) apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the new Act on General Rules for National Taxes (including a due date that is deemed to be that statutory tax return due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory tax return due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for failure to file on national tax for which the statutory tax return due date arrived before that date.

The provisions of Article 67, paragraph (3) of the new Act on General Rules for National Taxes apply to national withholding tax (meaning national withholding tax prescribed in Article 2, item (ii) of the new Act on General Rules for National Taxes; the same applies hereinafter in this Article) for which the statutory payment due date prescribed in Article 2, item (viii) of the new Act on General Rules for National Taxes (including a due date that is deemed to be that statutory payment due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory payment due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for non-payment on national withholding tax for which the statutory payment due date arrived before that date.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in 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 conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.

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.