Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1987.
この法律は、昭和六十二年四月一日から施行する。
Supplementary Provisions, Article 13Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十三条（租税特別措置法の一部改正に伴う経過措置）
With regard to registration and license tax on the registration of the preservation, transfer or creation of ownership, superficies rights or rights of lease of land or buildings, or on the registration of the incorporation of the stock company, in the case where a person intending to operate the general passenger motor vehicle transportation business or local railway business prescribed in Article 80 of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 88 (referred to as the "Former Act" in the following paragraph) has acquired ownership, superficies rights or rights of lease of land or buildings before the Effective Date on the basis of the permission or authorization prescribed in that Article, or in the case where, because the consultation prescribed in that Article was concluded or the documents prescribed in that Article were submitted to the Minister of Transport before the Effective Date, the stock company prescribed in that Article is incorporated in accordance with the outcome of that consultation or the measures specified in those documents, the provisions then in force continue to govern.
第八十八条の規定による改正前の租税特別措置法（次項において「旧法」という。）第八十条に規定する一般乗合旅客自動車運送事業又は地方鉄道業を営もうとする者が、施行日前に同条に規定する許可又は認可に基づき、土地若しくは建物の所有権、地上権若しくは賃借権の取得をした場合又は施行日前に同条に規定する協議が調い、若しくは同条に規定する書類が運輸大臣に提出されたことにより、当該協議の結果に従つて若しくは当該書類において定められた措置に従つて、同条に規定する株式会社が設立される場合における当該土地若しくは建物の所有権、地上権若しくは賃借権の保存、移転若しくは設定の登記又は当該株式会社の設立の登記に係る登録免許税については、なお従前の例による。
With regard to the specified local transport lines prescribed in Article 23, paragraph (1) of the Supplementary Provisions, the provisions of Article 80 of the Former Act remain in force until the day on which four years have elapsed counting from the Effective Date. In this case, in that Article, the phrase "specified local transport lines prescribed in Article 8, paragraph (6) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways (Act No. 111 of 1980) (hereinafter referred to as 'specified local transport lines' in this Article)" is deemed to be replaced with "specified local transport lines (meaning the specified local transport lines referred to in Article 9, paragraph (1) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways (Act No. 111 of 1980; hereinafter referred to as the 'Former Act' in this Article) prior to its repeal by the provisions of Article 110 of the Act for Enforcement of the Japanese National Railways Reform Act (Act No. 93 of 1986; hereinafter referred to as the 'Enforcement Act' in this Article), which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act; the same applies hereinafter)"; the phrase "prescribed in Article 8, paragraph (2) of that Act" is deemed to be replaced with "referred to in Article 3, paragraph (2), item (i) of the Road Transportation Act (Act No. 183 of 1951)"; the phrase "local railway business prescribed in Article 12, paragraph (1) of that Act (hereinafter referred to as 'local railway business' in this Article)" is deemed to be replaced with "railway business prescribed in Article 2, paragraph (1) of the Railway Business Act (Act No. 92 of 1986) (hereinafter referred to as 'railway business' in this Article)"; the phrase "from April 1, 1981 to March 31, 1987" is deemed to be replaced with "from the date of enforcement of the provisions of paragraph (2) of the Supplementary Provisions of the Japanese National Railways Reform Act (Act No. 87 of 1986) to March 31, 1990"; the phrase "permission under the provisions of Article 45, paragraph (2) of the Japanese National Railways Act (Act No. 256 of 1948) or authorization under the provisions of Article 12, paragraph (2) of the Act on Special Measures for Promoting the Reconstruction of the Management of the Japanese National Railways" is deemed to be replaced with "authorization under the provisions of Article 8 of the Act on Passenger Railway Companies and Japan Freight Railway Company (Act No. 88 of 1986) or certification under the provisions of Article 23, paragraph (8) of the Supplementary Provisions of the Enforcement Act"; the phrase "Article 9, paragraph (1) of that Act" is deemed to be replaced with "Article 9, paragraph (1) of the Former Act, which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act"; the phrase "Article 10, paragraph (4) of that Act" is deemed to be replaced with "Article 10, paragraph (4) of the Former Act, which remains in force pursuant to the provisions of Article 23, paragraph (1) of the Supplementary Provisions of the Enforcement Act"; the phrase "or local railway business" is deemed to be replaced with "or railway business"; the phrase "Order of the Ministry of Finance" is deemed to be replaced with "Cabinet Order"; and the phrase "the date on which that permission or authorization was given or Article 53 of the Japanese National Railways Act" is deemed to be replaced with "the date on which that authorization or certification was given or Article 28, paragraph (1) of the Railway Business Act".
附則第二十三条第一項に規定する特定地方交通線については、旧法第八十条の規定は、施行日から起算して四年を経過する日までの間は、なおその効力を有する。この場合において、同条中「日本国有鉄道経営再建促進特別措置法（昭和五十五年法律第百十一号）第八条第六項に規定する特定地方交通線（以下この条において「特定地方交通線」という。）」とあるのは「特定地方交通線（日本国有鉄道改革法等施行法（昭和六十一年法律第九十三号。以下この条において「施行法」という。）附則第二十三条第一項の規定によりなおその効力を有することとされた施行法第百十条の規定による廃止前の日本国有鉄道経営再建促進特別措置法（昭和五十五年法律第百十一号。以下この条において「旧法」という。）第九条第一項の特定地方交通線をいう。以下同じ。）」と、「同法第八条第二項に規定する」とあるのは「道路運送法（昭和二十六年法律第百八十三号）第三条第二項第一号の」と、「同法第十二条第一項に規定する地方鉄道業（以下この条において「地方鉄道業」という。）」とあるのは「鉄道事業法（昭和六十一年法律第九十二号）第二条第一項に規定する鉄道事業（以下この条において「鉄道事業」という。）」と、「昭和五十六年四月一日から昭和六十二年三月三十一日」とあるのは「日本国有鉄道改革法（昭和六十一年法律第八十七号）附則第二項の規定の施行の日から平成二年三月三十一日」と、「日本国有鉄道法（昭和二十三年法律第二百五十六号）第四十五条第二項の規定による許可若しくは日本国有鉄道経営再建促進特別措置法第十二条第二項の規定による認可」とあるのは「旅客鉄道株式会社及び日本貨物鉄道株式会社に関する法律（昭和六十一年法律第八十八号）第八条の規定による認可若しくは施行法附則第二十三条第八項の規定による認定」と、「同法第九条第一項」とあるのは「施行法附則第二十三条第一項の規定によりなおその効力を有することとされた旧法第九条第一項」と、「同法第十条第四項」とあるのは「施行法附則第二十三条第一項の規定によりなおその効力を有することとされた旧法第十条第四項」と、「若しくは地方鉄道業」とあるのは「若しくは鉄道事業」と、「大蔵省令」とあるのは「政令」と、「当該許可若しくは認可がされた日又は日本国有鉄道法第五十三条」とあるのは「当該認可若しくは認定がされた日又は鉄道事業法第二十八条第一項」とする。
Supplementary Provisions, Article 42Delegation to Cabinet Order
第四十二条（政令への委任）
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, matters necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な事項は、政令で定める。