This Act comes into effect on April 1, 2010; 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 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 15 apply to a split, etc. prescribed in that paragraph that is carried out on or after October 1, 2010 (for a distribution in kind prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after that date), and the provisions then in force continue to govern a split, etc. prescribed in Article 71, paragraph (2) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 15 that was carried out 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.