附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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。
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
Omitted
略
the provisions of Articles 82 and 83 of the Supplementary Provisions, the provisions of Article 84 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraphs (1) and (2) of the Act on Reduction or Release, Deferment of Collection and Other Measures Related to Tax Imposed on Disaster Victims), and the provisions of Articles 86 through 109 and Articles 111 through 115 of the Supplementary Provisions.
附則第八十二条及び第八十三条の規定、附則第八十四条の規定（災害被害者に対する租税の減免、徴収猶予等に関する法律第七条第一項及び第二項の改正規定に限る。）並びに附則第八十六条から第百九条まで及び第百十一条から第百十五条までの規定
第百六条（国税徴収法の一部改正に伴う経過措置）
Supplementary Provisions, Article 106Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to national taxes that are to be imposed, or paid or collected, after the enforcement of the provisions of that Article, and with regard to tobacco consumption tax that was to be imposed or should have been paid before the enforcement of the provisions of that Article, the provisions then in force continue to govern.
前条の規定による改正後の国税徴収法の規定は、同条の規定の施行後に課されるべき、又は納付し若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであつたたばこ消費税については、なお従前の例による。