Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成三十一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 provisions in Article 14 amending the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and the provisions of Article 86 of the Supplementary Provisions: September 30, 2019.
第十四条中電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第六条第一項ただし書及び第二項ただし書の改正規定並びに附則第八十六条の規定 令和元年九月三十日
Supplementary Provisions, Article 86Transitional Measures Accompanying the Partial Amendment of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers
第八十六条（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律の一部改正に伴う経過措置）
The provisions of the proviso to Article 6, paragraph (1) and the proviso to paragraph (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers as amended by the provisions of Article 14 apply to the written application under paragraph (1) or (2) of that Article submitted on or after September 30, 2019, and the provisions then in force continue to govern the written application under Article 6, paragraph (1) or (2) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers prior to the amendment by the provisions of Article 14 submitted before that date.
第十四条の規定による改正後の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第六条第一項ただし書及び第二項ただし書の規定は、令和元年九月三十日以後に提出する同条第一項又は第二項の申請書について適用し、同日前に提出した第十四条の規定による改正前の電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第六条第一項又は第二項の申請書については、なお従前の例による。
Supplementary Provisions, Article 116Delegation to Cabinet Order
第百十六条（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。