Supplementary Provisions

This Act comes into effect as of April 1, 2022; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.

①Article 19, paragraph (4) and Article 23, paragraph (3) of the Act on General Rules for National Taxes as amended by Article 9 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to an amended return prescribed in Article 19, paragraph (3) of the New Act on General Rules for National Taxes or a written request for reassessment prescribed in Article 23, paragraph (3) of the New Act on General Rules for National Taxes with respect to a national tax whose taxable period ends on or after December 31, 2022 (for a national tax without a taxable period, such national tax whose tax liability becomes established after that date), and the provisions then in force continue to govern an amended return prescribed in Article 19, paragraph (3) of the Act on General Rules for National Taxes prior to the amendment by Article 9 (hereinafter referred to as "the Former Act on General Rules for National Taxes" in this paragraph) or a written request for reassessment prescribed in Article 23, paragraph (3) of the Former Act on General Rules for National Taxes with respect to a national tax whose taxable period ended before that date (for a national tax without a taxable period, such national tax whose tax liability became established on or before that date).

②Article 65, paragraph (4) and Article 66, paragraph (4) of the New Act on General Rules for National Taxes apply 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) arrives on or after January 1, 2024.

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.