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.