The provisions of Article 74-2, paragraph (5) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the new Act on General Rules for National Taxes that are made on or after July 1, 2021 to a person specified in item (ii) or item (iii) of that paragraph in connection with an investigation concerning corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; hereinafter the same applies in this Article) (excluding those pertaining to an investigation concerning corporation tax, etc. that has been continuing since before that date (limited to an investigation in which, before that date, questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 5 had been made to a person listed in item (ii), (a) or item (iii), (a) of that paragraph)).