附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2005; 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、平成十七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 in Article 3 amending the table of contents of the Customs Act (excluding the part replacing "Article 41-2" with "Article 41-3"), the provisions amending Article 2, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 6-2, paragraph (1), item (ii), (f) of that Act, the provisions amending Article 7-5, item (i), (d) of that Act and the provisions that make (d) of that item (e) of that item, make (c) of that item (d) of that item, and add the following after (b) of that item, the provisions amending Article 7-6, paragraph (4) of that Act, the provisions that, in Article 7-12, paragraph (1), item (ii) of that Act, make (d) (e) and (a) through (c) (b) through (d) and add the following to that item, the provisions amending Article 8, paragraph (2) of that Act, the provisions amending Article 9, paragraphs (3) and (4) of that Act, the provisions amending Article 9-3, paragraph (1), item (iii) of that Act, the provisions that add one Article after Article 12-3 in Chapter II, Section 4-2 of that Act, the provisions amending Article 13, paragraph (2), item (i) of that Act, the provisions amending Article 14, paragraph (1), item (iv), paragraph (2), item (v) and paragraph (4) of that Act, the provisions amending Article 14-2, paragraph (2) of that Act, the provisions amending Article 72 of that Act, the provisions amending Article 73, paragraph (1) of that Act, the provisions amending Article 94, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article (excluding the part replacing "Article 4 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers" with "Article 4 of the Electronic Books Preservation Act" and the part replacing "Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers" in the left-hand column of the table in that paragraph with "Electronic Books Preservation Act"), the provisions that make that paragraph paragraph (3) of that Article and add one paragraph after paragraph (1) of that Article, the provisions amending Article 95, paragraph (3) of that Act (limited to the part replacing "pursuant to the provisions of" with "pursuant to the provisions of (including as applied mutatis mutandis pursuant to paragraph (2) of that Article)"), the provisions amending Article 105, paragraph (1), item (iv)-2 of that Act, the provisions amending Article 115, item (v) of that Act (limited to the part adding "(including as applied mutatis mutandis pursuant to paragraph (2) of that Article)" after "Article 94, paragraph (1)"), the provisions that add one Article before Article 137 in Chapter XI, Section 2 of that Act, the provisions amending Article 137 of that Act, the provisions amending Article 138, paragraph (1) of that Act, and the provisions amending Article 140, paragraphs (1) and (2) of that Act, the provisions in Article 5 amending Article 11, paragraph (1) of the Act on Temporary Customs Measures and Article 13 of that Act, and the provisions of Article 3, paragraphs (1), (5) and (6), Article 6 and Article 7 of the Supplementary Provisions, the provisions in Article 8 of the Supplementary Provisions amending Article 6, paragraph (5) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods (Act No. 37 of 1955), the provisions amending Article 19, paragraph (1) of that Act and the provisions adding one paragraph to that Article, and the provisions of Article 10 and Article 11 of the Supplementary Provisions: October 1, 2005.
第三条中関税法の目次の改正規定（「第四十一条の二」を「第四十一条の三」に改める部分を除く。）、同法第二条第一項第四号の二の改正規定、同法第六条の二第一項第二号ヘの改正規定、同法第七条の五第一号ニの改正規定及び同号ニを同号ホとし、同号ハを同号ニとし、同号ロの次に次のように加える改正規定、同法第七条の六第四項の改正規定、同法第七条の十二第一項第二号中ニをホとし、イからハまでをロからニまでとし、同号に次のように加える改正規定、同法第八条第二項の改正規定、同法第九条第三項及び第四項の改正規定、同法第九条の三第一項第三号の改正規定、同法第二章第四節の二中第十二条の三の次に一条を加える改正規定、同法第十三条第二項第一号の改正規定、同法第十四条第一項第四号及び第二項第五号並びに第四項の改正規定、同法第十四条の二第二項の改正規定、同法第七十二条の改正規定、同法第七十三条第一項の改正規定、同法第九十四条第一項の改正規定及び同条第二項の改正規定（「電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第四条」を「電子帳簿保存法第四条」に改める部分及び同項の表の上欄中「電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律」を「電子帳簿保存法」に改める部分を除く。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第九十五条第三項の改正規定（「の規定により」を「（同条第二項において準用する場合を含む。）の規定により」に改める部分に限る。）、同法第百五条第一項第四号の二の改正規定、同法第百十五条第五号の改正規定（「第九十四条第一項」の下に「（同条第二項において準用する場合を含む。）」を加える部分に限る。）、同法第十一章第二節中第百三十七条の前に一条を加える改正規定、同法第百三十七条の改正規定、同法第百三十八条第一項の改正規定並びに同法第百四十条第一項及び第二項の改正規定並びに第五条中関税暫定措置法第十一条第一項の改正規定及び同法第十三条の改正規定並びに附則第三条第一項、第五項及び第六項、附則第六条並びに附則第七条の規定、附則第八条中輸入品に対する内国消費税の徴収等に関する法律（昭和三十年法律第三十七号）第六条第五項の改正規定並びに同法第十九条第一項の改正規定及び同条に一項を加える改正規定並びに附則第十条及び附則第十一条の規定 平成十七年十月一日
第七条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 7Transitional Measures Accompanying Partial Amendment of the Local Tax Act
Offense cases concerning the cargo levy of local consumption tax (meaning the cargo levy prescribed in Article 72-77, item (iii) of the Local Tax Act (Meanings of the Terms Relating to Local Consumption Tax)) relating to acts committed before the date specified in Article 1, item (i) of the Supplementary Provisions and acts committed on or after that date with respect to the taxable goods listed in the items of Article 11 of the Supplementary Provisions are governed by the provisions then in force.
附則第一条第一号に定める日前にした行為及び附則第十一条各号に掲げる課税貨物に関して同日以後にした行為に係る地方消費税の貨物割（地方税法第七十二条の七十七第三号（地方消費税に関する用語の意義）に規定する貨物割をいう。）に関する犯則事件については、なお従前の例による。