This Act comes into effect on the date of promulgation; 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 23, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 17 (hereinafter referred to as "the new Act on General Rules for National Taxes") apply to national tax for which the statutory tax return due date prescribed in that paragraph arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the statutory tax return due date prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 17 (hereinafter referred to as "the former Act on General Rules for National Taxes") arrived before the effective date.

With regard to the application of the provisions of Article 23, paragraph (1) of the new Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years".

The provisions of Article 70, paragraph (1) (limited to the part concerning item (i) of that paragraph) and paragraph (3) of the new Act on General Rules for National Taxes apply to national tax for which the due date or date specified in paragraph (1) of that Article arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the former Act on General Rules for National Taxes arrived before the effective date.

The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the former Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended before that date.

With regard to the application of the provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years".

The provisions of Article 72, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning Article 70, paragraph (3) of the new Act on General Rules for National Taxes) apply to national tax for which the due date or date specified in Article 70, paragraph (1) of the new Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the former Act on General Rules for National Taxes arrived before the effective date.

The provisions of Articles 74-2 through 74-6, Article 74-8 (excluding the part concerning Article 74-7 of the new Act on General Rules for National Taxes), and Article 74-13 of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes that is conducted on or after January 1, 2013 with respect to a person liable to pay tax prescribed in paragraph (3), item (i) of that Article or a person obligated to submit reports, etc. (excluding questioning, inspection, etc. relating to an investigation or collection that has continued from before that date (limited to one in which, before that date, questioning, inspection, a request for inspection, collection of samples, prohibition of removal, or sealing under Article 234 of the former Income Tax Act, Article 153 of the former Corporation Tax Act, Article 153 of the former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the former Corporation Tax Act, Article 60 of the former Inheritance Tax Act, Article 36 of the Land Value Tax Act prior to the amendment by the provisions of Article 4, Article 62 of the former Consumption Tax Act, Article 53 of the former Liquor Tax Act, Article 27 of the former Tobacco Tax Act, Article 26 of the former Gasoline Tax Act, Article 14-2 of the former Local Gasoline Tax Act, Article 26 of the former Liquefied Petroleum Gas Tax Act, Article 23 of the former Petroleum and Coal Tax Act, Article 19 of the former Aviation Fuel Tax Act, Article 12 of the former Act on Tax for Promotion of Power-Resources Development, or Article 21 of the former Stamp Tax Act relating to that investigation or collection had been conducted with respect to those persons; referred to as "investigation, etc. covered by the transitional measures" in this Article)), and to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes that is conducted on or after that date with respect to a business partner, etc. of a person liable to pay tax (excluding questioning, inspection, etc. relating to that investigation, etc. covered by the transitional measures).

In the preceding paragraph, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

The provisions of Articles 74-9 through 74-11 of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes that is conducted on or after January 1, 2013 with respect to a person liable to pay tax prescribed in paragraph (3), item (i) of that Article (excluding questioning, inspection, etc. relating to investigation, etc. covered by the transitional measures).

The provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

The provisions of Article 74-14, paragraph (1) of the new Act on General Rules for National Taxes apply to acts prescribed in that paragraph that are carried out on or after January 1, 2013, and the provisions then in force continue to govern acts prescribed in Article 74-2, paragraph (1) of the former Act on General Rules for National Taxes that were carried out before that date; provided, however, that the provisions of Article 74-14, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning the presentation of reasons under Article 8 or Article 14 of the Administrative Procedure Act (Act No. 88 of 1993)) do not apply to a reassessment or determination prescribed in Article 28, paragraph (1) of the new Act on General Rules for National Taxes, or to an assessment and determination prescribed in Article 32, paragraph (5) of the new Act on General Rules for National Taxes of penalty tax prescribed in Article 69 of the new Act on General Rules for National Taxes, that is made during the period from January 1, 2013 to December 31, 2013 with respect to a resident or nonresident prescribed in Article 231-2, paragraph (1) of the former Income Tax Act who is not subject to the application of that paragraph in 2013 (excluding a person who was subject to the application of that paragraph in any year from 2008 to 2012) and relates to real property income, business income, or timber income prescribed in that paragraph.

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.

Matters necessary for the application of the provisions of the respective Acts as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.

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.

The government is to continue to carry out a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with regard to national tax and of ensuring the proper and smooth operation of tax administration.