Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2010; 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、平成二十二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。
the following provisions: June 1, 2010;
次に掲げる規定 平成二十二年六月一日
Omitted
略
the provisions of Article 15 (excluding the provisions amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act).
第十五条の規定（国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定を除く。）
Omitted
略
the following provisions: October 1, 2010.
次に掲げる規定 平成二十二年十月一日
Omitted
略
the provisions of Article 15 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act, and the provisions of Article 41 of the Supplementary Provisions.
第十五条中国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定並びに附則第四十一条の規定
Supplementary Provisions, Article 41Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第四十一条（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 15 apply to a corporate split, etc. prescribed in that paragraph that is carried out on or after October 1, 2010 (for a distribution in kind prescribed in that paragraph that is a distribution of residual assets, limited to one resulting from a dissolution on or after that date), and the provisions then in force continue to govern a corporate split, etc. prescribed in Article 71, paragraph (2) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 15 that was carried out before that date.
第十五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、平成二十二年十月一日以後に行われる同項に規定する分割等（同項に規定する現物分配のうち、残余財産の分配にあっては同日以後の解散によるものに限る。）について適用し、同日前に行われた第十五条の規定による改正前の国税通則法第七十一条第二項に規定する分割等については、なお従前の例による。
Supplementary Provisions, Article 146Transitional Measures Concerning Penal Provisions
第百四十六条（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 147Delegation of Other Transitional Measures to Cabinet Order
第百四十七条（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。
corporate split, etc.machine translation
「分割等」
A company split, an in-kind contribution, an in-kind distribution (a corporation handing its shareholders assets other than money, for example as a dividend or on winding up) or a sale between wholly controlled group companies of an asset whose gain or loss on transfer is deferred under the Corporation Tax Act, listed in Article 71, paragraph (2) so that the special time limits of paragraph (1) reach the corporations on both sides; the supplementary provisions of Act No. 6 of 2001 apply that rule to those made on or after 1 April 2001.
Defined inArticle 71, paragraph (2)· applies only in this paragraph