Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006; 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、平成十八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 provisions of Article 24, Article 44, Article 101, Article 103, Articles 116 through 118, and Article 122 of the Supplementary Provisions: the date of promulgation;
Supplementary Provisions, Article 103Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第百三条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 101 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after October 1, 2005.
附則第百一条の規定による改正後の租税特別措置法第二十六条の規定は、平成十七年十月一日以後に行われる同条第二項に規定する社会保険診療について適用する。
Supplementary Provisions, Article 104
第百四条
The provisions of Article 26 of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 102 of the Supplementary Provisions apply to social insurance medical care prescribed in paragraph (2) of that Article that is provided on or after the Effective Date, and the provisions then in force continue to govern social insurance medical care prescribed in Article 26, paragraph (2) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 102 of the Supplementary Provisions that was provided before the Effective Date.
附則第百二条の規定による改正後の租税特別措置法第二十六条の規定は、施行日以後に行われる同条第二項に規定する社会保険診療について適用し、施行日前に行われた附則第百二条の規定による改正前の租税特別措置法第二十六条第二項に規定する社会保険診療については、なお従前の例による。
Supplementary Provisions, Article 121Transitional Measures Concerning the Application of Penal Provisions
第百二十一条（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 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 122Delegation of Other Transitional Measures to Cabinet Order
第百二十二条（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 incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。