Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成三十一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: January 1, 2020;
次に掲げる規定 令和二年一月一日
Omitted
略
the provisions of Article 10 amending Article 74-5 of the Act on General Rules for National Taxes, the provisions adding one Article after Article 74-7 of that Act, the provisions amending Article 74-8 of that Act, the provisions amending Article 74-12 of that Act (including its heading), the provisions amending Article 74-13-2 of that Act (excluding the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds"), the provisions amending Article 113-2, paragraph (1) of that Act and the provisions amending Article 128, item (iii) of that Act, and the provisions of Article 27, paragraph (2), Article 100 (limited to the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account) and Article 101 (limited to the provisions amending Article 32 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) and the provisions amending Article 62, paragraph (1) of that Act) of the Supplementary Provisions.
第十条中国税通則法第七十四条の五の改正規定、同法第七十四条の七の次に一条を加える改正規定、同法第七十四条の八の改正規定、同法第七十四条の十二（見出しを含む。）の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分を除く。）、同法第百十三条の二第一項の改正規定及び同法第百二十八条第三号の改正規定並びに附則第二十七条第二項、第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律第十九条の改正規定に限る。）及び第百一条（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）第三十二条の改正規定及び同法第六十二条第一項の改正規定に限る。）の規定
the following provisions: April 1, 2020;
次に掲げる規定 令和二年四月一日
Omitted
略
the provisions in Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending Article 41-15-4, paragraph (1) of that Act, the provisions amending Article 66-4 of that Act, the provisions amending Article 66-4-2, paragraph (1) of that Act, the provisions amending Article 66-4-3 of that Act, the provisions amending the title of Chapter III, Section 7-3 of that Act, the provisions amending the proviso to Article 66-5, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-5-2 of that Act (including its heading), the provisions amending Article 66-5-3 of that Act (including its heading), the provisions amending Article 67-18 of that Act, the provisions amending Article 68-88 of that Act, the provisions amending Article 68-88-2, paragraph (1) of that Act, the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to Article 68-89, paragraph (4) of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-89-2 of that Act (including its heading), the provisions amending Article 68-89-3 of that Act (including its heading), the provisions amending Article 68-107-2 of that Act, the provisions amending Article 70-4, paragraph (29) of that Act, the provisions amending Article 70-6, paragraph (34) of that Act, the provisions amending Article 70-6-6, paragraph (12) and Article 70-6-7, paragraph (10) of that Act, the provisions amending Article 70-7, paragraph (10) of that Act, the provisions amending Article 70-7-2, paragraph (11) of that Act and the provisions amending Article 72, paragraph (2) of that Act, and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and Article 101 (limited to the provisions amending Article 63 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake) of the Supplementary Provisions;
第十一条中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、同法第四十一条の十五の四第一項の改正規定、同法第六十六条の四の改正規定、同法第六十六条の四の二第一項の改正規定、同法第六十六条の四の三の改正規定、同法第三章第七節の三の節名の改正規定、同法第六十六条の五第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十六条の五の二（見出しを含む。）の改正規定、同法第六十六条の五の三（見出しを含む。）の改正規定、同法第六十七条の十八の改正規定、同法第六十八条の八十八の改正規定、同法第六十八条の八十八の二第一項の改正規定、同章第二十三節の節名の改正規定、同法第六十八条の八十九第四項ただし書の改正規定、同節第二款の款名の改正規定、同法第六十八条の八十九の二（見出しを含む。）の改正規定、同法第六十八条の八十九の三（見出しを含む。）の改正規定、同法第六十八条の百七の二の改正規定、同法第七十条の四第二十九項の改正規定、同法第七十条の六第三十四項の改正規定、同法第七十条の六の六第十二項及び第七十条の六の七第十項の改正規定、同法第七十条の七第十項の改正規定、同法第七十条の七の二第十一項の改正規定並びに同法第七十二条第二項の改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び第百一条（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六十三条の改正規定に限る。）の規定
Omitted
略
the following provisions: January 1, 2021;
次に掲げる規定 令和三年一月一日
the provisions in Article 11 amending Article 40-3-3 of the Act on Special Measures Concerning Taxation, amending Article 40-3-4, paragraph (1) of that Act and amending Article 41-19-5 of that Act, and the provisions of Articles 42 and 45 and Article 101 (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in 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) of the Supplementary Provisions.
第十一条中租税特別措置法第四十条の三の三の改正規定、同法第四十条の三の四第一項の改正規定及び同法第四十一条の十九の五の改正規定並びに附則第四十二条、第四十五条及び第百一条（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三十三条第一項の表租税特別措置法の項の改正規定に限る。）の規定
Supplementary Provisions, Article 115Transitional Measures Concerning Penal Provisions
第百十五条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (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 116Delegation to Cabinet Order
第百十六条（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。