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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 as of the day specified by Cabinet Order within a period not exceeding one year from the date of promulgation; 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、公布の日から起算して一年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。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 in amending and , the provisions in amending , and the provisions of and , , , and 153 of the Supplementary Provisions: the date of promulgation.

中及びの改正規定、中の改正規定並びに並びに、、及び第百五十三条の規定 公布の日

Supplementary Provisions, Article 112Transitional Measures Accompanying the Partial Amendment of the Stamp Tax Act

第百十二条(印紙税法の一部改正に伴う経過措置)

No stamp tax is imposed, for the time being, on documents concerning old-age pension benefits, etc. prepared by a surviving employees' pension fund.

存続厚生年金基金が作成する老齢年金給付等に関する文書については、当分の間、印紙税を課さない。

No stamp tax is imposed, for the time being, on documents prepared by the surviving Pension Fund Association concerning the benefits prescribed in and of the Supplementary Provisions, the business listed in or , the surviving Pension Fund Association old-age benefit, the surviving Pension Fund Association disability benefit and the surviving Pension Fund Association survivor benefit prescribed in of the Supplementary Provisions, and the benefits prescribed in of the pre-amendment Defined-Benefit Corporate Pension Act, which remains in force pursuant to the provisions of of the Supplementary Provisions.

存続連合会が作成する及びに規定する給付、イ若しくはハ又はに掲げる事業、に規定する存続連合会老齢給付金、存続連合会障害給付金及び存続連合会遺族給付金並びにの規定によりなおその効力を有するものとされたに規定する給付に関する文書については、当分の間、印紙税を課さない。

No stamp tax is imposed, for the time being, on documents prepared by the Pension Fund Association concerning the benefits prescribed in of the Supplementary Provisions and the business listed in or of the Supplementary Provisions.

連合会が作成するに規定する給付及び又はに掲げる事業に関する文書については、当分の間、印紙税を課さない。

Supplementary Provisions, Article 151Transitional Measures Concerning Penal Provisions

第百五十一条(罰則に関する経過措置)

With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.

この法律の施行前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 153Delegation of Other Transitional Measures to Cabinet Order

第百五十三条(その他の経過措置の政令への委任)

Beyond what is provided for in these Supplementary Provisions, the 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(罰則に関する経過措置を含む。)は、政令で定める。

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