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, 1998.
この法律は、平成十年四月一日から施行する。
Supplementary Provisions, Article 33Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第三十三条（国税通則法の一部改正に伴う経過措置）
With regard to the issuance tax under the provisions of Article 31-2 of the former Act that was to be imposed, or to be paid, before the provisions of the preceding Article come into effect, the provisions then in force continue to govern.
前条の規定の施行前に課されるべき、又は納付すべきであった旧法第三十一条ノ二の規定による発行税については、なお従前の例による。
Supplementary Provisions, Article 39Delegation of Other Transitional Measures to Cabinet Order
第三十九条（その他の経過措置の政令への委任）
In addition to what is provided for in Articles 2 through 22 and the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から第二十二条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。