Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和五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 32 of the Supplementary Provisions: the date of promulgation;
附則第三十二条の規定 公布の日
the provisions of Article 2 amending Article 2, paragraph (6) of the Act on the Promotion of the Use of Non-Fossil Energy Sources and the Effective Use of Fossil Energy Raw Materials by Energy Suppliers, the provisions of Article 3, the provisions of Article 6 amending Article 27-27, paragraph (3) of the Electricity Business Act, the provisions renumbering that paragraph as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, the provisions amending Article 33-3 of that Act (limited to the part replacing "Japan Oil, Gas and Metals National Corporation" with "Japan Organization for Metals and Energy Security") and the provisions amending Article 128, item (i) of that Act, and the provisions of the following Article, Articles 5 through 9, 12 and 15 of the Supplementary Provisions, the provisions of Article 16 of the Supplementary Provisions amending Article 28, paragraph (1), item (iii), Article 57-4, paragraph (5), item (iii) and Article 66-11, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), and the provisions of Articles 17, 18, 24 through 26 and 28 of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
第二条中エネルギー供給事業者による非化石エネルギー源の利用及び化石エネルギー原料の有効な利用の促進に関する法律第二条第六項の改正規定、第三条の規定、第六条中電気事業法第二十七条の二十七第三項の改正規定、同項を同条第四項とし、同条第二項の次に一項を加える改正規定、同法第三十三条の三の改正規定（「独立行政法人石油天然ガス・金属鉱物資源機構」を「独立行政法人エネルギー・金属鉱物資源機構」に改める部分に限る。）及び同法第百二十八条第一号の改正規定並びに次条並びに附則第五条から第九条まで、第十二条及び第十五条の規定、附則第十六条中租税特別措置法（昭和三十二年法律第二十六号）第二十八条第一項第三号、第五十七条の四第五項第三号及び第六十六条の十一第一項第三号の改正規定並びに附則第十七条、第十八条、第二十四条から第二十六条まで及び第二十八条の規定 公布の日から起算して六月を超えない範囲内において政令で定める日
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 57-4, paragraph (5) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (limited to the part pertaining to item (iii)) apply to the discontinuation of the operation of a nuclear reactor prescribed in that item that is carried out on or after the day of lapse prescribed in Article 5 of the Supplementary Provisions, and the provisions then in force continue to govern the discontinuation of the operation of a nuclear reactor prescribed in Article 57-4, paragraph (5), item (iii) of the Act on Special Measures Concerning Taxation before the amendment by the provisions of the preceding Article that was carried out before that day.
前条の規定による改正後の租税特別措置法第五十七条の四第五項（第三号に係る部分に限る。）の規定は、附則第五条に規定する経過する日以後に行う同号に規定する原子炉の運転の廃止について適用し、同日前に行った前条の規定による改正前の租税特別措置法第五十七条の四第五項第三号に規定する原子炉の運転の廃止については、なお従前の例による。
Supplementary Provisions, Article 32Delegation to Cabinet Order
第三十二条（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 (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、この法律の施行に伴い必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。