Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成二十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
Omitted
略
the following provisions: January 1, 2018;
次に掲げる規定 平成三十年一月一日
the provisions in Article 1 amending Article 2, paragraph (1) of the Income Tax Act, amending Article 79, paragraphs (2) and (3) of that Act, amending Article 83, paragraph (1) of that Act, amending Article 83-2 of that Act, amending Article 85 of that Act, amending Article 120 of that Act, amending Article 122, paragraph (3) of that Act, amending Article 123, paragraph (3) of that Act, amending Article 125, paragraph (4) and Article 127, paragraph (4) of that Act, amending Article 166 of that Act, amending Article 185, paragraph (1) of that Act, amending Article 186, paragraph (1), item (i), (a) and (b) and paragraph (2), item (i) of that Act, amending Article 187 of that Act, amending Article 190, item (ii) of that Act, amending Article 194 of that Act, amending Article 195 of that Act, amending Article 195-2 of that Act (including its heading), amending Article 198, paragraph (6) of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5 of that Act, amending Appended Table II of that Act, amending Appended Table III of that Act, and amending Appended Table IV of that Act, and the provisions of Articles 6, 7, 9, 10, 122, and 123 of the Supplementary Provisions.
第一条中所得税法第二条第一項の改正規定、同法第七十九条第二項及び第三項の改正規定、同法第八十三条第一項の改正規定、同法第八十三条の二の改正規定、同法第八十五条の改正規定、同法第百二十条の改正規定、同法第百二十二条第三項の改正規定、同法第百二十三条第三項の改正規定、同法第百二十五条第四項及び第百二十七条第四項の改正規定、同法第百六十六条の改正規定、同法第百八十五条第一項の改正規定、同法第百八十六条第一項第一号イ及びロ並びに第二項第一号の改正規定、同法第百八十七条の改正規定、同法第百九十条第二号の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法第百九十五条の二（見出しを含む。）の改正規定、同法第百九十八条第六項の改正規定、同法第二百三条の三第一号の改正規定、同法第二百三条の五の改正規定、同法別表第二の改正規定、同法別表第三の改正規定並びに同法別表第四の改正規定並びに附則第六条、第七条、第九条、第十条、第百二十二条及び第百二十三条の規定
Supplementary Provisions, Article 123Transitional Measures Concerning the Partial Amendment of the National Pension Act, etc.
第百二十三条（国民年金法等の一部改正に伴う経過措置）
The provisions of Article 5, paragraph (1) of the Child Allowance Act as amended by the provisions of the preceding Article (limited to the part pertaining to item (iv)) apply to restrictions on payment of child allowance under the provisions of that Act for months on or after June 2019, and the provisions then in force continue to govern restrictions on payment of that child allowance for months on or before May of that year.
前条（第四号に係る部分に限る。）の規定による改正後の児童手当法第五条第一項の規定は、令和元年六月以後の月分の同法の規定による児童手当の支給の制限について適用し、同年五月以前の月分の当該児童手当の支給の制限については、なお従前の例による。
Supplementary Provisions, Article 140Transitional Measures Concerning Penal Provisions
第百四十条（罰則に関する経過措置）
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.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 141Delegation to Cabinet Order
第百四十一条（政令への委任）
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.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。