Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2004; 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、平成十六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: the date on which the Trust Business Act (Act No. 154 of 2004) comes into effect.
次に掲げる規定 信託業法（平成十六年法律第百五十四号）の施行の日
Omitted
略
the provisions of Article 5 amending Article 18 of the Act on General Rules for National Taxes, the provisions amending Article 19 of that Act, and the provisions amending Article 65 of that Act.
第五条中国税通則法第十八条の改正規定、同法第十九条の改正規定及び同法第六十五条の改正規定
Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十七条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 70, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 5 (referred to as "the new Act on General Rules for National Taxes" in the following paragraph) apply to corporation tax for which the due date or date specified in item (i) of that paragraph arrives on or after the effective date, and the provisions then in force continue to govern corporation tax for which that due date or date arrived before the effective date.
The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes; the same applies hereinafter in this paragraph) that arose in a business year, calculation period, or consolidated business year of a corporation that began on or after April 1, 2001, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year, calculation period, or consolidated business year of a corporation that began before that date.
新国税通則法第七十条第二項の規定は、法人の平成十三年四月一日以後に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額（新国税通則法第二条第六号ハに規定する純損失等の金額をいう。以下この項において同じ。）について適用し、法人の同日前に開始した事業年度、計算期間又は連結事業年度において生じた純損失等の金額については、なお従前の例による。
Supplementary Provisions, Article 82Delegation of Other Transitional Measures to Cabinet Order
第八十二条（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。