Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1962.
この法律は、昭和三十七年四月一日から施行する。
Supplementary Provisions, Article 18Transitional Measures Concerning Penal Provisions
第十八条（罰則に係る経過措置）
With regard to the application of penal provisions to violations committed before the enforcement of this Act with respect to national taxes and to violations committed after the enforcement of this Act with respect to national taxes for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律の施行前にした国税に係る違反行為及びこの附則の規定により従前の例によることとされる国税に係るこの法律の施行後にした違反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 19Delegation to Cabinet Order of Other Transitional Measures Concerning National Taxes
第十九条（国税に関するその他の経過措置の政令への委任）
Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.