Supplementary Provisions

This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Articles 50 and 52 of the Supplementary Provisions come into effect as of the date of promulgation.

With regard to national tax pertaining to a notice announcing seizure given before the Effective Date, notwithstanding the provisions of Article 70, paragraph (2) of the National Tax Collection Act as amended by the provisions of the preceding Article, the provisions then in force continue to govern.

With regard to the application of penal provisions to acts committed before the Effective Date and to acts committed on or after the Effective Date in the cases where 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, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.