This Act comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.

The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (3)) arising in a business year or consolidated business year of a corporation beginning on or after April 1, 2018, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year or consolidated business year of a corporation that began before that date.

The provisions of Article 66, paragraph (6) of 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 66, paragraph (6) of the Act on General Rules for National Taxes prior to the amendment by Article 6 (referred to as "the former Act on General Rules for National Taxes" in paragraph (5)) 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. arising in a business year or consolidated business year of a corporation beginning on or after April 1, 2018, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year or consolidated business year of a corporation that began before that date.

The provisions of Article 74-9, paragraph (6) of the new Act on General Rules for National Taxes apply to a notice under the provisions of paragraph (1) of that Article that is given on or after July 1, 2015.

The provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. under the provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes that is conducted after the filing of an amended return or a return filed after the due date referred to in that paragraph, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made on or after the effective date (in each case, excluding one that pertains to an investigation that has been continuing since before the effective date (limited to an investigation in which, before the effective date, questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as "questioning, inspection, etc." in this paragraph) pertaining to that investigation had been conducted with respect to a taxpayer prescribed in paragraph (3), item (i) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questioning, inspection, etc. under the provisions of paragraph (6) of that Article that is conducted after the filing of an amended return or a return filed after the due date referred to in Article 74-11, paragraph (6) of the former Act on General Rules for National Taxes, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made before the effective date (in each case, including one that pertains to an investigation covered by the transitional measures).

With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are prescribed by Cabinet Order.