This Act comes into effect as of April 1, 2017; 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 34-2 of the new Act on General Rules for National Taxes apply to national tax paid on or after January 1, 2018, and the provisions then in force continue to govern national tax paid before that date.

The provisions of Article 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 (including a time limit that is deemed to be that statutory tax return due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after April 1, 2018, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before that date.

The provisions of Chapter XI, Section 2 of the new Act on General Rules for National Taxes apply to the disposition of criminal cases concerning national tax (excluding national tax which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph) that pertains to acts committed on or after April 1, 2018.

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.