Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; 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、平成三十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, 2019;
次に掲げる規定 平成三十一年一月一日
Omitted
略
the provisions of Article 15 amending Article 5-2, paragraph (7), item (iv) and Article 5-3, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (5), item (ii) of that Article, the part concerning item (iv) of that paragraph and the part concerning paragraph (9) of that Article (limited to the part deleting "(Act No. 151 of 2002)")), the provisions amending Article 40-2 of that Act (including its caption), the provisions amending Article 40-3-3, paragraph (20) of that Act, the provisions amending Article 41-13-3, paragraph (7), item (iv) of that Act, the provisions amending Article 41-21 of that Act, the provisions amending Article 41-22, paragraph (1) of that Act, the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act (excluding the part replacing "is 1,000" with "is 100" in paragraph (1) of that Article), the provisions amending Article 42-3, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (25) of that Act, the provisions amending Article 67-16 of that Act and the provisions amending Article 68-88, paragraph (26) of that Act, and the provisions of Articles 74, 76, 84, 100 and 142 of the Supplementary Provisions;
第十五条中租税特別措置法第五条の二第七項第四号及び第五条の三第四項第四号の改正規定、同法第九条の八の改正規定、同法第三十七条の十四の改正規定（同条第五項第二号に係る部分、同項第四号に係る部分及び同条第九項に係る部分（「（平成十四年法律第百五十一号）」を削る部分に限る。）を除く。）、同法第四十条の二（見出しを含む。）の改正規定、同法第四十条の三の三第二十項の改正規定、同法第四十一条の十三の三第七項第四号の改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二第一項の改正規定、同法第四十二条の二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（同条第一項中「が千」を「が百」に改める部分を除く。）、同法第四十二条の三第四項の改正規定、同法第六十六条の四第二十五項の改正規定、同法第六十七条の十六の改正規定並びに同法第六十八条の八十八第二十六項の改正規定並びに附則第七十四条、第七十六条、第八十四条、第百条及び第百四十二条の規定
Supplementary Provisions, Article 143Transitional Measures Concerning Penal Provisions
第百四十三条（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。