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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.

この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。

Supplementary Provisions, Article 7Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第七条(租税特別措置法の一部改正に伴う経過措置)

The provisions of Article 80-2 of the Act on Special Measures Concerning Taxation as amended by the provisions of apply mutatis mutandis where a registration is received with respect to any of the matters listed in the items of that Article, if that matter relates to the approval of the competent minister under the provisions of or pertaining to a management strengthening plan to which the provisions of of the Supplementary Provisions of the New Act apply pursuant to the provisions of of the Supplementary Provisions, or to a management strengthening plan to which the provisions of of the Supplementary Provisions of the New Act apply pursuant to the provisions of of the Supplementary Provisions.

の規定による改正後の租税特別措置法第八十条の二の規定は、同条各号に掲げる事項について登記を受ける場合において、当該事項がの規定によりの規定が適用される経営強化計画又はの規定によりの規定が適用される経営強化計画に係る又はの規定による主務大臣の承認に係るものであるときについて準用する。

Supplementary Provisions, Article 8Delegation to Cabinet Order

第八条(政令への委任)

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.

この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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