①The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (excluding the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) (hereinafter referred to as the "provisions of the new Act" in this paragraph) apply to questions, inspections, requests for presentation or submission, or the taking of samples under the provisions of Article 74-5, item (iv) of the Act on General Rules for National Taxes as applied mutatis mutandis under the provisions of the new Act that are made on or after January 1, 2013 with regard to the persons prescribed in the provisions of the new Act (excluding those pertaining to an investigation that has been continuously conducted since before that date (limited to an investigation in which, before that date, questions, inspections or the taking of samples under the provisions of Article 23 of the Petroleum and Coal Tax Act before the amendment by Article 12 of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) (hereinafter referred to as the "Former Petroleum and Coal Tax Act" in this paragraph), as applied mutatis mutandis under the provisions of Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the Former Act on Special Measures Concerning Taxation, or of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3) or Article 90-4-3, paragraph (2) of the New Act on Special Measures Concerning Taxation as applied with the replacement of terms pursuant to the provisions of Article 44, paragraph (2), Article 45, paragraph (2) or Article 46, paragraph (2) of the Supplementary Provisions (hereinafter referred to as the "provisions of the former Act, etc." in this paragraph), pertaining to that investigation had been carried out with regard to those persons; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questions, inspections or the taking of samples under the provisions of Article 23 of the Former Petroleum and Coal Tax Act as applied mutatis mutandis under the provisions of the former Act, etc. that were made before that date with regard to the persons prescribed in the provisions of the former Act, etc. (including those pertaining to an investigation covered by the transitional measures).

②The provisions of Article 90-3-3, paragraph (2), Article 90-3-4, paragraph (3), Article 90-4, paragraph (2) or (4), Article 90-4-3, paragraph (2), Article 90-5, paragraph (5) or Article 90-6, paragraph (2) or (4) of the New Act on Special Measures Concerning Taxation (limited to the parts of these provisions that apply mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of that Act) of the Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the Act on General Rules for National Taxes that are submitted on or after January 1, 2013.