Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of March 31, 2001; provided, however, that the following provisions come into effect as of April 1 of the same year:
この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
Omitted;
略
the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions.
第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定
Supplementary Provisions, Article 10Transitional Measures Concerning Penal Provisions
第十条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in respect of corporation tax for which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律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法人税に係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 19Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十九条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 71, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 apply to a corporate split, etc. as prescribed in that paragraph (hereinafter referred to as a "corporate split, etc." in this Article) carried out on or after April 1, 2001, and with regard to a corporate split, etc. carried out before that day, the provisions then in force continue to govern.
第五条の規定による改正後の国税通則法第七十一条第二項の規定は、平成十三年四月一日以後に行われる同項に規定する分割等（以下この条において「分割等」という。）について適用し、同日前に行われた分割等については、なお従前の例による。
Supplementary Provisions, Article 23Delegation to Cabinet Order
第二十三条（政令への委任）
In addition to what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of the provisions of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。