This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

Article 68 of the Act on General Rules for National Taxes as amended by Article 11 applies to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed; the same applies hereinafter in this Article) arrives on or after January 1, 2025, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before January 1 of that year.

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect, and to conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions and in the cases in which provisions are to remain in force pursuant to the provisions of these Supplementary Provisions.

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