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.