Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2016; 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、平成二十八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, 2017;
次に掲げる規定 平成二十九年一月一日
Omitted
略
the provisions of Article 7 and the provisions of Article 55 of the Supplementary Provisions.
第七条の規定及び附則第五十五条の規定
Supplementary Provisions, Article 55Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第五十五条（国税徴収法の一部改正に伴う経過措置）
Article 15, paragraph (1) (limited to the part pertaining to item (ix)) of the National Tax Collection Act as amended by the provisions of Article 7 (referred to as the "New National Tax Collection Act" in the following paragraph) applies to a split carried out on or after January 1, 2017.
The provisions of Article 38 of the New National Tax Collection Act apply to national taxes that became delinquent on or after January 1, 2017 (excluding, in the case where a business was transferred before that date, those pertaining to that business (hereinafter in this paragraph referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that were delinquent before that date (including specified national taxes).
新国税徴収法第三十八条の規定は、平成二十九年一月一日以後に滞納となった国税（同日前に事業を譲渡した場合における当該事業に係るもの（以下この項において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）については、なお従前の例による。
Supplementary Provisions, Article 168Transitional Measures Concerning Penal Provisions
第百六十八条（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 169Delegation to Cabinet Order
第百六十九条（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。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
New National Tax Collection Actmachine translation
「新国税徴収法」
In Article 55, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 15 of 2016, the National Tax Collection Act as amended by Article 7 of that Act.
Short name set inSupplementary Provisions, Article 55, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 55, paragraph (2)
specified national taxmachine translation
「特定国税」
In Article 55, paragraph 2 of the supplementary provisions (附則) of Act No. 15 of 2016, a national tax that fell into arrears on or after 1 January 2017 but relates to a business the taxpayer transferred before that date; the earlier rules on the secondary tax liability (第二次納税義務) of a related person who took over a business still apply to it.
Short name set inSupplementary Provisions, Article 55, paragraph (2)· applies only in this paragraph