Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六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 following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
Omitted
略
in Article 10, the amending provisions of Article 9-8 of the Act on Special Measures Concerning Taxation, the amending provisions of Article 10, paragraph (6) of that Act, the amending provisions of Article 10-6, paragraph (1) of that Act (limited to the part adding "90/100 of" to "the amount specified by Cabinet Order"), the amending provisions of Article 13, paragraph (1) of that Act (excluding the part replacing "March 31, 2014" with "March 31, 2016"), the amending provisions adding one item to Article 26, paragraph (2) of that Act, the amending provisions of Article 37-14 of that Act (excluding the part concerning paragraph (1) of that Article, the part concerning paragraph (4) of that Article (excluding the part replacing "paragraph (15)" with "paragraph (25)"), the part adding "; the same applies hereinafter in this Article" after "meaning one that is established" in paragraph (5), item (ii) of that Article, the part concerning item (iii) of that paragraph, the part concerning paragraph (6) of that Article and the part concerning paragraph (12) of that Article), the amending provisions of Article 39 of that Act, the amending provisions of Article 42-2-2, paragraph (1) of that Act, the amending provisions of paragraph (2) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)"), the amending provisions of paragraph (3) of that Article (limited to the part replacing "Article 37-14, paragraph (15)" with "Article 37-14, paragraph (25)" and "Article 37-14, paragraphs (17) through (21)" with "Article 37-14, paragraphs (27) through (31)") and the amending provisions of Article 42-3, paragraph (4) of that Act, and the provisions of Article 50, Article 52, Article 53, paragraph (6), Article 56, Article 61 (excluding paragraph (4)), Article 63 and Article 162 (limited to the amending provisions of Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing "paragraph (15)" with "paragraph (25)")) of the Supplementary Provisions; and
第十条中租税特別措置法第九条の八の改正規定、同法第十条第六項の改正規定、同法第十条の六第一項の改正規定（「政令で定める金額」の下に「の百分の九十」を加える部分に限る。）、同法第十三条第一項の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）、同法第二十六条第二項に一号を加える改正規定、同法第三十七条の十四の改正規定（同条第一項に係る部分、同条第四項に係る部分（「第十五項」を「第二十五項」に改める部分を除く。）、同条第五項第二号中「設けられるものをいう」の下に「。以下この条において同じ」を加える部分、同項第三号に係る部分、同条第六項に係る部分及び同条第十二項に係る部分を除く。）、同法第三十九条の改正規定、同法第四十二条の二の二第一項の改正規定、同条第二項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に改める部分に限る。）、同条第三項の改正規定（「第三十七条の十四第十五項」を「第三十七条の十四第二十五項」に、「第三十七条の十四第十七項から第二十一項まで」を「第三十七条の十四第二十七項から第三十一項まで」に改める部分に限る。）及び同法第四十二条の三第四項の改正規定並びに附則第五十条、第五十二条、第五十三条第六項、第五十六条、第六十一条（第四項を除く。）、第六十三条及び第百六十二条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「第十五項」を「第二十五項」に改める部分に限る。）に限る。）の規定
the provisions of Article 12 (excluding the amending provisions of Article 4 of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation in that Article), and the provisions of Article 137, paragraph (2) and Article 162 (limited to the amending provisions of Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part adding "or Article 4-3, paragraph (1)" after "Article 4, paragraph (1)")) of the Supplementary Provisions.
第十二条の規定（同条中内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第四条の改正規定を除く。）並びに附則第百三十七条第二項及び第百六十二条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第四条第一項」の下に「若しくは第四条の三第一項」を加える部分に限る。）に限る。）の規定
Supplementary Provisions, Article 164Transitional Measures Concerning the Application of Penal Provisions
第百六十四条（罰則の適用に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則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この法律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 165Delegation to Cabinet Order
第百六十五条（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。