Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2009.
この法律は、平成二十一年四月一日から施行する。
Supplementary Provisions, Article 78Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第七十八条（国税通則法の一部改正に伴う経過措置）
The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article apply to national tax that is to be imposed, or that is to be paid or collected, on or after the effective date, and the provisions then in force continue to govern local road tax that was to be imposed, or that was to be paid, before the effective date.
前条の規定による改正後の国税通則法の規定は、施行日以後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、施行日前に課されるべき、又は納付すべきであった地方道路税については、なお従前の例による。
Supplementary Provisions, Article 101Transitional Measures Concerning Penal Provisions
第百一条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in 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 conduct engaged in after this Act comes into effect in the cases in which prior laws are to continue to govern pursuant to the provisions of these Supplementary Provisions.
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 102Delegation of Other Transitional Measures to Cabinet Order
第百二条（その他の経過措置の政令への委任）
Matters necessary for the application of the provisions of the respective Acts as amended by this Act in the case where the date of promulgation of this Act falls after the date prescribed in the main clause of Article 1 of the Supplementary Provisions (including the replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
この法律の公布の日が附則第一条本文に規定する日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 103
第百三条
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。