Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; 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、平成三十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。
Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十七条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 25 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) apply to income tax for 2018 and subsequent years, and the provisions then in force continue to govern income tax for 2017 and prior years.
The provisions of Articles 67-3 and 68-101 of the New Act on Special Measures Concerning Taxation apply to corporation tax for business years (meaning the business years prescribed in Articles 13 and 14 of the Corporation Tax Act (Act No. 34 of 1965); the same applies hereinafter in this paragraph) of a corporation ending on or after the Effective Date and to corporation tax for consolidated business years (meaning the consolidated business years prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph) ending on or after the Effective Date of a consolidated parent corporation (meaning a consolidated parent corporation prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a consolidated subsidiary corporation (meaning a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) having a consolidated full controlling interest (meaning a consolidated full controlling interest prescribed in Article 2, item (xii)-7-7 of the Corporation Tax Act; the same applies hereinafter in this paragraph) with that consolidated parent corporation, and the provisions then in force continue to govern corporation tax for business years of a corporation that ended before the Effective Date and corporation tax for consolidated business years that ended before the Effective Date of a consolidated parent corporation or a consolidated subsidiary corporation having a consolidated full controlling interest with that consolidated parent corporation.
新租税特別措置法第六十七条の三及び第六十八条の百一の規定は、法人の施行日以後に終了する事業年度（法人税法（昭和四十年法律第三十四号）第十三条及び第十四条に規定する事業年度をいう。以下この項において同じ。）分の法人税及び連結親法人（法人税法第二条第十二号の六の七に規定する連結親法人をいう。以下この項において同じ。）又は当該連結親法人による連結完全支配関係（法人税法第二条第十二号の七の七に規定する連結完全支配関係をいう。以下この項において同じ。）にある連結子法人（法人税法第二条第十二号の七に規定する連結子法人をいう。以下この項において同じ。）の施行日以後に終了する連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税及び連結親法人又は当該連結親法人による連結完全支配関係にある連結子法人の施行日前に終了した連結事業年度分の法人税については、なお従前の例による。
Supplementary Provisions, Article 25Delegation to Cabinet Order
第二十五条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) 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（罰則に関する経過措置を含む。）は、政令で定める。