Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2000; 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、平成十二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、それぞれ当該各号に定める日から施行する。
the provisions in Article 1 amending Article 128, paragraph (4) and Article 137-15, paragraph (5) of the National Pension Act; the provisions of Article 4 (limited to the provision amending Article 81-2, paragraph (2) of the Employees' Pension Insurance Act (limited to the part replacing "Article 139, paragraph (5) or paragraph (6)" with "Article 139, paragraph (6) or paragraph (7)" and the part replacing "paragraph (5) or paragraph (6) of that Article" with "paragraph (6) or paragraph (7) of that Article"), the provisions amending Article 119, paragraph (4), Article 120-4, Article 130, paragraph (4), and Article 130-2 of that Act, the provision amending Article 136-3 of that Act and the provision renumbering that Article as Article 136-4, the provision adding one Article after Article 136-2 of that Act, the provision renumbering Article 139, paragraph (6) of that Act as paragraph (7) of that Article, the provision renumbering paragraph (5) of that Article as paragraph (6) of that Article, renumbering paragraph (4) of that Article as paragraph (5) of that Article, and adding one paragraph after paragraph (3) of that Article, the provision amending Article 140, paragraph (8) of that Act (limited to the part replacing "paragraph (6) of the preceding Article" with "paragraph (7) of the preceding Article"), and the provisions amending Article 141, Article 159, paragraph (5), Article 159-2, Article 164, paragraph (3), and Article 176 of that Act); the provisions in Article 21 amending Article 55, paragraph (2), Article 56, paragraph (2), Article 57, paragraph (2), and Article 60 of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc.; and the provisions of Articles 8, 12, and 13, Articles 32 through 34, and Article 38 of the Supplementary Provisions: the date specified by Cabinet Order within three months from the date of promulgation;
第一条中国民年金法第百二十八条第四項及び第百三十七条の十五第五項の改正規定、第四条（厚生年金保険法第八十一条の二第二項の改正規定（「第百三十九条第五項又は第六項」を「第百三十九条第六項又は第七項」に改める部分及び「同条第五項又は第六項」を「同条第六項又は第七項」に改める部分に限る。）、同法第百十九条第四項、第百二十条の四、第百三十条第四項及び第百三十条の二の改正規定、同法第百三十六条の三の改正規定及び同条を第百三十六条の四とする改正規定、同法第百三十六条の二の次に一条を加える改正規定、同法第百三十九条第六項を同条第七項とする改正規定、同条第五項を同条第六項とし、同条第四項を同条第五項とし、同条第三項の次に一項を加える改正規定、同法第百四十条第八項の改正規定（「前条第六項」を「前条第七項」に改める部分に限る。）並びに同法第百四十一条、第百五十九条第五項、第百五十九条の二、第百六十四条第三項及び第百七十六条の改正規定に限る。）並びに第二十一条中厚生年金保険法等の一部を改正する法律附則第五十五条第二項、第五十六条第二項、第五十七条第二項及び第六十条の改正規定並びに附則第八条、第十二条、第十三条、第三十二条から第三十四条まで及び第三十八条の規定 公布の日から起算して三月以内の政令で定める日
Omitted
略
the provisions of Article 6 (excluding the provisions amending Article 46, paragraphs (1) and (2) of the Employees' Pension Insurance Act, the provisions amending Articles 11 through 11-3 of the Supplementary Provisions of that Act, and the provision amending Article 13-6 of the Supplementary Provisions of that Act), Article 9, Article 12, Article 15, and Article 17; the provision in Article 20 amending Article 35, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the National Pension Act, etc.; the provisions in Article 21 amending Article 18, paragraphs (1) and (2) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc.; the provisions of Article 25; and the provisions of Articles 19 through 28, 35, and 36 of the Supplementary Provisions: April 1, 2003;
第六条（厚生年金保険法第四十六条第一項及び第二項の改正規定、同法附則第十一条から第十一条の三までの改正規定並びに同法附則第十三条の六の改正規定を除く。）、第九条、第十二条、第十五条、第十七条、第二十条中国民年金法等の一部を改正する法律附則第三十五条第六項の改正規定、第二十一条中厚生年金保険法等の一部を改正する法律附則第十八条第一項及び第二項の改正規定並びに第二十五条並びに附則第十九条から第二十八条まで、第三十五条及び第三十六条の規定 平成十五年四月一日
Supplementary Provisions, Article 36Transitional Measures Accompanying the Partial Amendment of the Income Tax Act
第三十六条（所得税法の一部改正に伴う経過措置）
Special insurance premiums borne as an insured person pursuant to the provisions of Article 82, paragraph (1) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 89-2, paragraph (5) of that Act prior to amendment by the provisions of Article 6 are deemed to be social insurance premiums under Article 74, paragraph (2), item (vii) of the Income Tax Act as amended by the provisions of the preceding Article, and the provisions of that Act apply.
第六条の規定による改正前の厚生年金保険法第八十九条の二第五項において準用する同法第八十二条第一項の規定により被保険者として負担した特別保険料は、前条の規定による改正後の所得税法第七十四条第二項第七号の社会保険料とみなして、同法の規定を適用する。
Supplementary Provisions, Article 38Transitional Measures Concerning Penal Provisions
第三十八条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of Article 8 of the Supplementary Provisions.
この法律の施行前にした行為及び附則第八条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附則第一条第一号に掲げる規定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 40Delegation of Other Transitional Measures to Cabinet Order
第四十条（その他の経過措置の政令への委任）
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、この法律の施行に伴い必要な経過措置は、政令で定める。