The provisions of Articles 65, 66 and 68 of the new Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (for the heavy additional tax under Article 68, paragraph (4) of the new Act on General Rules for National Taxes (limited to the part concerning the heavy additional tax under paragraph (3) of that Article), the statutory payment due date prescribed in Article 2, item (viii) of the Act on General Rules for National Taxes, and including a time limit that is deemed to be that statutory tax return due date or statutory payment due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date, etc." in this paragraph) arrives on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory tax return due date, etc. arrived before that date. In this case, the additional tax for failure to file a return under Article 66 of the Act on General Rules for National Taxes prior to the amendment by Article 6 (hereinafter referred to as "the former Act on General Rules for National Taxes" in this Article) (excluding that to which the provisions of paragraph (5) of that Article apply) or the heavy additional tax under Article 68 of the former Act on General Rules for National Taxes, on national tax for which the statutory tax return due date, etc. arrived before that date, is deemed to be the additional tax for failure to file a return, etc. prescribed in Article 66, paragraph (4) of the new Act on General Rules for National Taxes.