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, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、平成二十四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 provisions of Article 8 (excluding the provisions adding one Article after Article 9 of the Act on Submission of Statement of Overseas Wire Transfers for Purpose of Securing Proper Domestic Taxation), and the provisions of Articles 59, 60, and 67 (limited to the provisions amending the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011)) of the Supplementary Provisions: January 1, 2014;
第八条の規定（内国税の適正な課税の確保を図るための国外送金等に係る調書の提出等に関する法律第九条の次に一条を加える改正規定を除く。）並びに附則第五十九条、第六十条及び第六十七条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十三条第一項の表の改正規定に限る。）の規定 平成二十六年一月一日
Omitted
略
the provisions of Article 9 amending Article 10-2 of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (excluding the part deleting "(Act No. 122 of 2011)" in column 1 of item (i) of the table in paragraph (1) of that Article), the provisions adding one Article after that Article, the provisions amending Article 10-3 of that Act, the provisions adding one Article after that Article, the provisions amending Article 10-4, paragraph (1) of that Act (excluding the part replacing "Article 10-4, paragraph (4)" with "Article 10-3, paragraph (4)"), the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 11-3 of that Act, the provisions amending Article 17-2, paragraph (1) of that Act, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article, the provisions adding one Article after that Article, the provisions amending Article 17-3 of that Act (excluding the part deleting ", Article 42-10, paragraphs (2), (3), and (5)" in paragraph (1) of that Article, and the part replacing "and Articles 42-9 through 42-11" with ", Article 42-9, and Article 42-11" and ", Article 42-9, paragraph (1), and Article 42-10, paragraph (2)" with "and Article 42-9, paragraph (1)" in paragraph (5) of that Article), the provisions adding one Article after that Article, the provisions amending Article 17-4, paragraph (1) of that Act, the provisions amending Article 17-5, paragraph (1) of that Act, the provisions amending Article 18-3 of that Act, the provisions amending Article 18-5, paragraph (1) of that Act, the provisions amending Article 18-6, paragraph (1) of that Act, the provisions amending Article 18-7, paragraph (1) of that Act, the provisions amending Article 25-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part adding "and paragraphs (2) and (3) of the following Article" after "the following paragraph"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (5) of that Article, the provisions adding one Article after that Article, the provisions amending Article 25-3 of that Act (excluding the part deleting ", Article 68-14, paragraphs (2), (3), and (5)" in paragraph (1) of that Article, and the part replacing "and Articles 68-13 through 68-15" with ", Article 68-13, and Article 68-15" and ", Article 68-13, paragraph (1), and Article 68-14, paragraph (2)" with "and Article 68-13, paragraph (1)" in paragraph (5) of that Article), the provisions adding one Article after that Article, the provisions amending Article 25-4, paragraph (1) of that Act, the provisions amending Article 25-5 of that Act, the provisions amending Article 26-3 of that Act, the provisions amending Article 26-5, paragraph (1) of that Act, the provisions amending Article 26-6, paragraph (1) of that Act, and the provisions amending Article 26-7, paragraph (1) of that Act, and the provisions of Articles 61, 63, 65, and 67 (limited to the provisions amending Article 52, paragraph (2), item (iv) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "and Article 25-3, paragraph (1)" with ", Article 25-2-2, paragraphs (2) and (3), Article 25-3, paragraph (1), and Article 25-3-2, paragraph (1)")) of the Supplementary Provisions: the date on which the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) comes into effect or the date on which this Act comes into effect, whichever is later;
第九条中東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律第十条の二の改正規定（同条第一項の表の第一号の第一欄中「（平成二十三年法律第百二十二号）」を削る部分を除く。）、同条の次に一条を加える改正規定、同法第十条の三の改正規定、同条の次に一条を加える改正規定、同法第十条の四第一項の改正規定（「第十条の四第四項」を「第十条の三第四項」に改める部分を除く。）、同法第十条の五第一項の改正規定、同法第十一条の三の改正規定、同法第十七条の二第一項の改正規定、同条第三項の改正規定、同条第五項の改正規定、同条の次に一条を加える改正規定、同法第十七条の三の改正規定（同条第一項中「、第四十二条の十第二項、第三項及び第五項」を削る部分及び同条第五項中「及び第四十二条の九から第四十二条の十一まで」を「、第四十二条の九及び第四十二条の十一」に、「、第四十二条の九第一項及び第四十二条の十第二項」を「及び第四十二条の九第一項」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第十七条の四第一項の改正規定、同法第十七条の五第一項の改正規定、同法第十八条の三の改正規定、同法第十八条の五第一項の改正規定、同法第十八条の六第一項の改正規定、同法第十八条の七第一項の改正規定、同法第二十五条の二第一項の改正規定、同条第二項の改正規定（「次項」の下に「並びに次条第二項及び第三項」を加える部分に限る。）、同条第三項の改正規定、同条第五項の改正規定、同条の次に一条を加える改正規定、同法第二十五条の三の改正規定（同条第一項中「、第六十八条の十四第二項、第三項及び第五項」を削る部分及び同条第五項中「及び第六十八条の十三から第六十八条の十五まで」を「、第六十八条の十三及び第六十八条の十五」に、「、第六十八条の十三第一項及び第六十八条の十四第二項」を「及び第六十八条の十三第一項」に改める部分を除く。）、同条の次に一条を加える改正規定、同法第二十五条の四第一項の改正規定、同法第二十五条の五の改正規定、同法第二十六条の三の改正規定、同法第二十六条の五第一項の改正規定、同法第二十六条の六第一項の改正規定及び同法第二十六条の七第一項の改正規定並びに附則第六十一条、第六十三条、第六十五条及び第六十七条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第五十二条第二項第四号の改正規定（「並びに第二十五条の三第一項」を「、第二十五条の二の二第二項及び第三項、第二十五条の三第一項並びに第二十五条の三の二第一項」に改める部分に限る。）に限る。）の規定 福島復興再生特別措置法（平成二十四年法律第二十五号）の施行の日又はこの法律の施行の日のいずれか遅い日
Supplementary Provisions, Article 79Transitional Measures Concerning the Application of Penal Provisions
第七十九条（罰則の適用に関する経過措置）
With regard to the application of penal provisions to acts committed 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 acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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 80Delegation to Cabinet Order
第八十条（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。