Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、平成二十七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, 2016;
次に掲げる規定 平成二十八年一月一日
Omitted
略
the provisions of Article 8 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 9-8" with "Article 9-9"), the provisions amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of that Act, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-4, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 8-5, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act (excluding the part concerning item (i) of that Article), the provisions amending Article 9-3-2, paragraph (1) of that Act, the provisions amending Article 9-8 of that Act, the provisions adding one Article after that Article in Chapter II, Section 1 of that Act, the provisions amending Article 10 of that Act, the provisions deleting Article 10-2 of that Act, the provisions amending Article 10-2-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that Article as Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (including its caption), the provisions deleting Article 10-5-2 of that Act, the provisions amending the caption of Article 10-5-3 of that Act, the provisions amending that Article (excluding the part adding "; hereinafter referred to as 'Certified Business Innovation Support Organizations, etc.' in this paragraph" after "including those" in paragraph (1) of that Article, the part adding "(hereinafter referred to as 'Management Improvement Guidance and Advice Documents' in this paragraph)" after "those specified by Ministry of Finance Order", the part adding "excluding Certified Business Innovation Support Organizations, etc.;" after "those (", and the part replacing "March 31, 2015" with "March 31, 2017" and "the documents" with "the Management Improvement Guidance and Advice Documents delivered to it as assets contributing to the improvement of its management"), the provisions renumbering that Article as Article 10-5-2 of that Act, the provisions amending Article 10-5-4 of that Act, the provisions renumbering that Article as Article 10-5-3 of that Act, the provisions amending Article 10-5-5 of that Act, the provisions renumbering that Article as Article 10-5-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part adding one item after paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provisions amending item (i) of the table in Article 11, paragraph (1) of that Act, the provisions amending Article 11-3, paragraph (1) of that Act (excluding the part replacing "paragraph (3)" with "the following paragraph"), the provisions amending Article 13, paragraph (2) of that Act, the provisions deleting Article 13-2 of that Act, the provisions amending Article 13-3, paragraph (2) of that Act (excluding the part replacing "specified buildings, etc." with "next-generation development support assets"), the provisions amending paragraph (3) of that Article, the provisions renumbering that Article as Article 13-2 of that Act, the provisions amending Article 14-2, paragraph (3) of that Act (excluding the part replacing "specified redevelopment buildings, etc." with "specified urban renaissance buildings, etc."), the provisions amending Article 15, paragraph (2) of that Act, the provisions amending Article 19, item (i) of that Act (excluding the part replacing "Article 10-2-2, Article 10-3" with "Articles 10-2 through 10-4"), the provisions amending Article 24-3, paragraph (4) of that Act, the provisions amending Article 26, paragraph (2), item (v) of that Act, the provisions amending Article 28-2 of that Act (including its caption), the provisions amending Article 28-3, paragraph (11) of that Act, the provisions amending Article 30-2, paragraph (2), item (i) of that Act, the provisions amending Article 33-6, paragraph (2) of that Act, the provisions amending Article 37-3, paragraph (2) of that Act, the provisions amending Article 37-10, paragraph (4), item (iii) of that Act, the provisions amending Article 37-11, paragraph (2) of that Act, the provisions amending Article 37-11-3, paragraph (5) of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (7) of that Article, the part concerning paragraph (9) of that Article, the part concerning paragraph (13) of that Article, the part concerning paragraph (16) of that Article, the part concerning paragraph (19) of that Article, the part concerning paragraph (21) of that Article and the part concerning paragraph (23) of that Article), the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions renumbering that Article as Article 37-14-4 of that Act, the provisions amending Article 37-14-2, paragraph (6) of that Act, the provisions renumbering that Article as Article 37-14-3 of that Act, the provisions adding one Article after Article 37-14 of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3, paragraph (4) of that Act and the provisions amending Article 67-17, paragraph (2) of that Act (limited to the part replacing "and paragraph (9)" with ", paragraph (9) and paragraph (11)"), and the provisions of Article 56, Article 57, paragraph (1), Article 58, Article 62, Article 64, paragraph (8), Article 66, Article 69, paragraph (1), Article 70, Article 97, paragraph (3), Article 115 (limited to the provisions amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012)), Article 127 (limited to the provisions amending 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 (25)" with "paragraph (26)")) and Article 129 of the Supplementary Provisions;
第八条中租税特別措置法の目次の改正規定（「第九条の八」を「第九条の九」に改める部分に限る。）、同法第四条の二第一項及び第四条の三第一項の改正規定、同法第八条の二第一項第二号の改正規定、同法第八条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第八条の五第一項の改正規定、同法第九条の三の改正規定（同条第一号に係る部分を除く。）、同法第九条の三の二第一項の改正規定、同法第九条の八の改正規定、同法第二章第一節中同条の次に一条を加える改正規定、同法第十条の改正規定、同法第十条の二を削る改正規定、同法第十条の二の二第三項の改正規定、同条第四項の改正規定、同条第十三項の改正規定、同条を同法第十条の二とする改正規定、同法第十条の三（見出しを含む。）の改正規定、同法第十条の五の二を削る改正規定、同法第十条の五の三の見出しの改正規定、同条の改正規定（同条第一項中「ものを含む」の下に「。以下この項において「認定経営革新等支援機関等」という」を、「財務省令で定めるもの」の下に「（以下この項において「経営改善指導助言書類」という。）」を加える部分、「もの（」の下に「認定経営革新等支援機関等を除く。」を加える部分及び「平成二十七年三月三十一日」を「平成二十九年三月三十一日」に、「当該書類」を「経営の改善に資する資産としてその交付を受けた経営改善指導助言書類」に改める部分を除く。）、同条を同法第十条の五の二とする改正規定、同法第十条の五の四の改正規定、同条を同法第十条の五の三とする改正規定、同法第十条の五の五の改正規定、同条を同法第十条の五の四とする改正規定、同法第十条の六の改正規定（同条第一項第五号の次に一号を加える部分及び同項第六号に係る部分を除く。）、同法第十一条第一項の表の第一号の改正規定、同法第十一条の三第一項の改正規定（「第三項」を「次項」に改める部分を除く。）、同法第十三条第二項の改正規定、同法第十三条の二を削る改正規定、同法第十三条の三第二項の改正規定（「特定建物等」を「次世代育成支援対策資産」に改める部分を除く。）、同条第三項の改正規定、同条を同法第十三条の二とする改正規定、同法第十四条の二第三項の改正規定（「特定再開発建築物等」を「特定都市再生建築物等」に改める部分を除く。）、同法第十五条第二項の改正規定、同法第十九条第一号の改正規定（「第十条の二の二、第十条の三」を「第十条の二から第十条の四まで」に改める部分を除く。）、同法第二十四条の三第四項の改正規定、同法第二十六条第二項第五号の改正規定、同法第二十八条の二（見出しを含む。）の改正規定、同法第二十八条の三第十一項の改正規定、同法第三十条の二第二項第一号の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の十第四項第三号の改正規定、同法第三十七条の十一第二項の改正規定、同法第三十七条の十一の三第五項の改正規定、同法第三十七条の十四の改正規定（同条第七項に係る部分、同条第九項に係る部分、同条第十三項に係る部分、同条第十六項に係る部分、同条第十九項に係る部分、同条第二十一項に係る部分及び同条第二十三項に係る部分を除く。）、同法第三十七条の十四の三第四項の改正規定、同条を同法第三十七条の十四の四とする改正規定、同法第三十七条の十四の二第六項の改正規定、同条を同法第三十七条の十四の三とする改正規定、同法第三十七条の十四の次に一条を加える改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十二条の二の二の改正規定、同法第四十二条の三第四項の改正規定並びに同法第六十七条の十七第二項の改正規定（「及び第九項」を「、第九項及び第十一項」に改める部分に限る。）並びに附則第五十六条、第五十七条第一項、第五十八条、第六十二条、第六十四条第八項、第六十六条、第六十九条第一項、第七十条、第九十七条第三項、第百十五条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第七条の改正規定に限る。）、第百二十七条（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（「第二十五項」を「第二十六項」に改める部分に限る。）に限る。）及び第百二十九条の規定
Omitted
略
the provisions of Article 3 amending Article 10, paragraph (1), item (v) of the Inheritance Tax Act and the provisions amending Article 59 of that Act, and the provisions of Article 34, paragraph (4) and Article 127 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 59, paragraphs (1) through (3)" with "Article 59, paragraph (1), (3) or (4)")) of the Supplementary Provisions: January 1, 2018.
第三条中相続税法第十条第一項第五号の改正規定及び同法第五十九条の改正規定並びに附則第三十四条第四項及び第百二十七条（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（「第五十九条第一項から第三項まで」を「第五十九条第一項、第三項若しくは第四項」に改める部分に限る。）に限る。）の規定 平成三十年一月一日
Supplementary Provisions, Article 130Transitional Measures Concerning Penal Provisions
第百三十条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (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 131Delegation of Other Transitional Measures to Cabinet Order
第百三十一条（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、この法律の施行に関し必要な経過措置は、政令で定める。