Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2002.
この法律は、平成十四年四月一日から施行する。
Supplementary Provisions, Article 39Transitional Measures Concerning the Transfer of Shares That a Corporation Holds in Itself
第三十九条（自己の株式の譲渡に関する経過措置）
The provisions of Article 2 and Article 61-2, paragraph (5) of the Corporation Tax Act as amended by the provisions of Article 3 (referred to as "the New Corporation Tax Act" in the following Article) apply to a transfer of shares that a domestic corporation holds in itself which the domestic corporation carries out on or after the Effective Date.
Supplementary Provisions, Article 40Transitional Measures Concerning Corporation Tax on Distributions of Profits Based on Silent Partnership Contracts, etc.
第四十条（匿名組合契約等に基づく利益の分配に対する法人税に関する経過措置）
The provisions of Article 138, item (xi) of the New Corporation Tax Act apply to distributions of profits listed in that item that are to be received on or after the Effective Date, and with regard to distributions of profits listed in Article 138, item (xi) of the Corporation Tax Act prior to the amendment by the provisions of Article 3 that are to be received before the Effective Date, the provisions then in force continue to govern.
新法人税法第百三十八条第十一号の規定は、施行日以後に支払を受けるべき同号に掲げる利益の分配について適用し、施行日前に支払を受けるべき第三条の規定による改正前の法人税法第百三十八条第十一号に掲げる利益の分配については、なお従前の例による。
Supplementary Provisions, Article 41Delegation to Cabinet Order
第四十一条（政令への委任）
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。