This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

①The provisions of Article 62, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by Article 23 (hereinafter referred to as "the New Special Measures Act" in this Article) (excluding the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2 of the new Act on General Rules for National Taxes as applied mutatis mutandis pursuant to that paragraph that are made on or after January 1, 2013 to a person specified in Article 74-2, paragraph (1), item (ii) of the new Act on General Rules for National Taxes (including a person who is deemed to be included in the persons set forth in (b) of that item pursuant to the provisions of paragraph (2) of that Article) (excluding those pertaining to an examination that has continued since before that date (limited to an examination in which, before that date, questions had been asked of, or an inspection had been conducted on, that person in relation to that examination under the provisions of Article 62, paragraph (1) or (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by Article 23 (hereinafter referred to as "the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake" in this paragraph), or under the provisions of paragraph (1) or (2) of that Article as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)); and the provisions then in force continue to govern questions asked of or inspections conducted on a corporation before that date under the provisions of Article 62, paragraph (1) or (2) of the Former Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction Following the Great East Japan Earthquake (including as applied mutatis mutandis pursuant to paragraph (6) of that Article) (including those pertaining to an investigation covered by the transitional measures), and questions asked of or inspections conducted on, before that date, a person found to be obliged to make a payment of money or a transfer of goods, or a person found to have a right to receive a payment of money or a transfer of goods, as prescribed in paragraph (3) or (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article; hereinafter the same applies in this paragraph), under the provisions of paragraph (3) or (4) of that Article (including those pertaining to that investigation covered by the transitional measures).

②The provisions of Article 62, paragraph (1) of the New Special Measures Act (limited to the part applying mutatis mutandis the provisions of Article 74-7 and Article 74-8 (limited to the part pertaining to Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes) apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.

With regard to the application of penal provisions to acts committed 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 acts committed after this Act comes into effect 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.

Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.

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.

The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.