附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2007; 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、平成十九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。
Omitted
略
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
Omitted
略
in Article 10, the provision amending Article 34 of the National Tax Collection Act (limited to the part replacing "this Article" with "this paragraph" and the part adding one paragraph to that Article) and the provision adding two paragraphs to Article 139 of that Act, and the provisions of Articles 54 and 140 of the Supplementary Provisions.
第十条中国税徴収法第三十四条の改正規定（「この条」を「この項」に改める部分及び同条に一項を加える部分に限る。）及び同法第百三十九条に二項を加える改正規定並びに附則第五十四条及び第百四十条の規定
第五十四条（清算人等の第二次納税義務等に関する経過措置）
Supplementary Provisions, Article 54Transitional Measures Concerning Secondary Tax Liability of Liquidators, etc. and Other Matters
The provisions of the National Tax Collection Act as amended by the provisions of Article 10 (limited to the amending provisions listed in Article 1, item (vii), (i) of the Supplementary Provisions) apply to trusts that take effect on or after the Trust Act Effective Date (for a trust created by will, limited to one for which the will was made on or after the Trust Act Effective Date; including new-law trusts), and the provisions then in force continue to govern trusts that took effect before the Trust Act Effective Date (for a trust created by will, including one for which the will was made before the Trust Act Effective Date; excluding new-law trusts and trusts that have received the approval for transition prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Act on Public Interest Trusts).
第十条の規定（附則第一条第七号リに掲げる改正規定に限る。）による改正後の国税徴収法の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、新法信託を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託及び公益信託に関する法律附則第四条第一項に規定する移行認可を受けたものを除く。）については、なお従前の例による。
第五十五条（公売保証金等に関する経過措置）
Supplementary Provisions, Article 55Transitional Measures Concerning Public Auction Deposits, etc.
The provisions of Article 100, Article 106, paragraph (1), Article 115, paragraph (2), and Article 171, paragraph (3) of the National Tax Collection Act as amended by the provisions of Article 10 apply to public auctions pertaining to a public notice given on or after the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act, and the provisions then in force continue to govern public auctions pertaining to a public notice given before the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act prior to its amendment by the provisions of Article 10.
第百五十七条（罰則に関する経過措置）
Supplementary Provisions, Article 157Transitional Measures Concerning Penal Provisions
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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。
第百五十八条（その他の経過措置の政令への委任）
Supplementary Provisions, Article 158Delegation of Other Transitional Measures to Cabinet Order
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。