Supplementary Provisions

This Act comes into effect on the date specified by Cabinet Order within a period not exceeding five years from the date of promulgation (hereinafter referred to as the "Effective Date").

The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to the seizure of book-entry corporate bonds, etc. prescribed in Article 73 of the New National Tax Collection Act that is made on or after the Effective Date, and the provisions then in force continue to govern the seizure of book-entry corporate bonds, etc. prescribed in Article 62 of the National Tax Collection Act prior to its amendment by the provisions of the preceding Article that was made before the Effective Date.

For the application of penal provisions to an act committed before this Act (with regard to the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions, that provision; hereinafter the same applies in this Article) comes into effect, and to an act committed after this Act comes into effect in the case where the provisions then in force are to continue to govern and the case where a provision is to remain in force under the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

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