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).