Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2005.
この法律は、平成十七年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二条（地方税法の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 750, paragraph (2) and paragraph (5), item (iii) of the Local Tax Act as amended by the provisions of Article 4 (limited to the part pertaining to the approval under Article 748, paragraph (3) of that Act) during the period from the day on which this Act comes into effect to the day on which one year has elapsed, in Article 750, paragraph (2) of that Act, the phrase "three months before" is deemed to be replaced with "five months before", in the proviso to that paragraph, the phrase "six months" is deemed to be replaced with "eight months", and in Article 750, paragraph (5), item (iii) of that Act, the phrase "three months" is deemed to be replaced with "five months".
この法律の施行の日から一年を経過する日までの間における第四条の規定による改正後の地方税法第七百五十条第二項及び第五項第三号の規定（同法第七百四十八条第三項の承認に係る部分に限る。）の適用については、同法第七百五十条第二項中「三月前」とあるのは「五月前」と、同項ただし書中「六月」とあるのは「八月」と、同条第五項第三号中「三月」とあるのは「五月」とする。
Supplementary Provisions, Article 4Transitional Measures Concerning Penal Provisions
第四条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
この法律の施行前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。