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, 2012.
次に掲げる規定 平成二十四年四月一日
Omitted
略
the provisions in Article 19 amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions deleting Article 10-2-2 of that Act, the provisions amending Article 10-2-3 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-2-2 of that Act, the provisions deleting Article 10-4 of that Act, the provisions amending Article 10-5 of that Act (excluding the part concerning paragraphs (8) and (9) of that Article), the provisions renumbering that Article as Article 10-4 of that Act, the provisions amending Article 10-6 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions renumbering that Article as Article 10-5 of that Act, the provisions amending Article 10-7 of that Act (excluding the part concerning paragraph (4) of that Article), the provisions renumbering that Article as Article 10-6 of that Act, the provisions deleting Article 11-2 of that Act, the provisions amending Article 11-3 of that Act, the provisions renumbering that Article as Article 11-2 of that Act, the provisions amending Article 11-4 of that Act (including its caption), the provisions renumbering that Article as Article 11-3 of that Act, the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-3-2 of that Act, the provisions amending Article 42-4, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 42-5 of that Act, the provisions amending Article 42-5-2 of that Act (excluding the part concerning paragraph (8) of that Article and the part concerning paragraph (9) of that Article (excluding the part replacing "Article 68-10-2, paragraph (2)" with "Article 68-10, paragraph (2)" and "Article 68-10-2, paragraph (3)" with "Article 68-10, paragraph (3)")), the provisions renumbering that Article as Article 42-5 of that Act, the provisions amending Article 42-6, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Articles 42-7 and 42-8 of that Act, the provisions amending Article 42-9, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-10, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 42-12, paragraph (1) of that Act, the provisions amending Article 42-13 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 44, paragraph (1) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 44-3, paragraph (1) of that Act, the provisions amending Article 44-4 of that Act (including its caption), the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 55-6 of that Act and that Article, the provisions amending Article 55-7, paragraph (6) of that Act, the provisions renumbering that Article as Article 55-6 of that Act and adding a caption to that Article, the provisions amending Article 57-8 of that Act (including its caption), the provisions amending Article 57-10 of that Act, the provisions deleting Chapter III, Section 4 of that Act, the provisions renumbering Section 4-2 as Section 4 and Section 4-3 as Section 4-2 in that Chapter, the provisions amending Article 62 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 62-3 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 63, paragraph (1) of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending the table in Article 67-14, paragraph (2) of that Act, the provisions amending the table in Article 67-15, paragraph (3) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act, the provisions amending Article 68-3-4, paragraph (2) of that Act, the provisions amending Article 68-8 of that Act, the provisions amending Article 68-9, paragraph (1) of that Act, the provisions amending paragraph (11) of that Article, the provisions deleting Article 68-10 of that Act, the provisions amending Article 68-10-2 of that Act (excluding the part concerning paragraph (9) of that Article and the part concerning paragraph (10) of that Article (excluding the part replacing "Article 42-5-2, paragraph (2)" with "Article 42-5, paragraph (2)" and "Article 42-5-2, paragraph (3)" with "Article 42-5, paragraph (3)")), the provisions renumbering that Article as Article 68-10 of that Act, the provisions amending Article 68-11, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-12 of that Act, the provisions amending Article 68-13, paragraph (1) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-14, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15, paragraph (2) of that Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 68-15-2, paragraph (1) of that Act, the provisions amending Article 68-15-3 of that Act (excluding the part concerning paragraph (5) of that Article), the provisions amending Article 68-20, paragraph (1) of that Act, the provisions amending Articles 68-21 through 68-23 of that Act, the provisions amending Article 68-25 of that Act (including its caption), the provisions amending Article 68-40, paragraph (1) of that Act, the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, the provisions deleting the caption preceding Article 68-45 of that Act, the provisions amending that Article, the provisions adding a caption to Article 68-46 of that Act, the provisions amending that Article, the provisions amending Article 68-58 of that Act (including its caption), the provisions amending Article 68-59 of that Act, the provisions amending Article 68-67 of that Act (excluding the part concerning paragraph (7) of that Article), the provisions amending Article 68-68 of that Act (excluding the part concerning paragraph (10) of that Article), the provisions amending Article 68-69, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act, the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions amending Article 80, paragraph (1) of that Act, and the provisions of Articles 45 through 49, Article 51, Article 52, Article 55, Article 56, paragraph (1), Article 58, Article 63, paragraph (1), Articles 64 through 66, Article 69, Article 72, Article 73, paragraph (1), Article 75, Article 80, paragraph (1), Article 81, Article 82, Article 98 and Articles 100 through 102 of the Supplementary Provisions.
第十九条中租税特別措置法の目次の改正規定、同法第十条の二の二を削る改正規定、同法第十条の二の三の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の二の二とする改正規定、同法第十条の四を削る改正規定、同法第十条の五の改正規定（同条第八項及び第九項に係る部分を除く。）、同条を同法第十条の四とする改正規定、同法第十条の六の改正規定（同条第三項に係る部分を除く。）、同条を同法第十条の五とする改正規定、同法第十条の七の改正規定（同条第四項に係る部分を除く。）、同条を同法第十条の六とする改正規定、同法第十一条の二を削る改正規定、同法第十一条の三の改正規定、同条を同法第十一条の二とする改正規定、同法第十一条の四（見出しを含む。）の改正規定、同条を同法第十一条の三とする改正規定、同法第十九条第一号の改正規定、同法第四十二条の三の二の改正規定、同法第四十二条の四第一項の改正規定、同条第十一項の改正規定、同法第四十二条の五を削る改正規定、同法第四十二条の五の二の改正規定（同条第八項に係る部分及び同条第九項に係る部分（「第六十八条の十の二第二項」を「第六十八条の十第二項」に、「第六十八条の十の二第三項」を「第六十八条の十第三項」に改める部分を除く。）を除く。）、同条を同法第四十二条の五とする改正規定、同法第四十二条の六第二項の改正規定、同条第五項の改正規定、同法第四十二条の七及び第四十二条の八の改正規定、同法第四十二条の九第一項の改正規定、同条第四項の改正規定、同法第四十二条の十第二項の改正規定、同条第五項の改正規定、同法第四十二条の十一第二項の改正規定、同条第五項の改正規定、同法第四十二条の十二第一項の改正規定、同法第四十二条の十三の改正規定（同条第五項に係る部分を除く。）、同法第四十四条第一項の改正規定、同法第四十四条の二の改正規定、同法第四十四条の三第一項の改正規定、同法第四十四条の四（見出しを含む。）の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第五十五条の六の前の見出し及び同条を削る改正規定、同法第五十五条の七第六項の改正規定、同条を同法第五十五条の六とし、同条に見出しを付する改正規定、同法第五十七条の八（見出しを含む。）の改正規定、同法第五十七条の十の改正規定、同法第三章第四節を削る改正規定、同章中第四節の二を第四節とし、第四節の三を第四節の二とする改正規定、同法第六十二条の改正規定（同条第八項に係る部分を除く。）、同法第六十二条の三の改正規定（同条第十項に係る部分を除く。）、同法第六十三条第一項の改正規定、同法第六十七条の二第一項の改正規定、同法第六十七条の十四第二項の表の改正規定、同法第六十七条の十五第三項の表の改正規定、同法第六十八条第一項の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定、同法第六十八条の三の四第二項の改正規定、同法第六十八条の八の改正規定、同法第六十八条の九第一項の改正規定、同条第十一項の改正規定、同法第六十八条の十を削る改正規定、同法第六十八条の十の二の改正規定（同条第九項に係る部分及び同条第十項に係る部分（「第四十二条の五の二第二項」を「第四十二条の五第二項」に、「第四十二条の五の二第三項」を「第四十二条の五第三項」に改める部分を除く。）を除く。）、同条を同法第六十八条の十とする改正規定、同法第六十八条の十一第二項の改正規定、同条第五項の改正規定、同法第六十八条の十二の改正規定、同法第六十八条の十三第一項の改正規定、同条第四項の改正規定、同法第六十八条の十四第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五第二項の改正規定、同条第五項の改正規定、同法第六十八条の十五の二第一項の改正規定、同法第六十八条の十五の三の改正規定（同条第五項に係る部分を除く。）、同法第六十八条の二十第一項の改正規定、同法第六十八条の二十一から第六十八条の二十三までの改正規定、同法第六十八条の二十五（見出しを含む。）の改正規定、同法第六十八条の四十第一項の改正規定、同法第六十八条の四十二第一項第二号の改正規定、同法第六十八条の四十五の前の見出しを削る改正規定、同条の改正規定、同法第六十八条の四十六に見出しを付する改正規定、同条の改正規定、同法第六十八条の五十八（見出しを含む。）の改正規定、同法第六十八条の五十九の改正規定、同法第六十八条の六十七の改正規定（同条第七項に係る部分を除く。）、同法第六十八条の六十八の改正規定（同条第十項に係る部分を除く。）、同法第六十八条の六十九第一項の改正規定、同法第六十八条の百第一項の改正規定、同法第六十八条の百八第一項の改正規定並びに同法第八十条第一項の改正規定並びに附則第四十五条から第四十九条まで、第五十一条、第五十二条、第五十五条、第五十六条第一項、第五十八条、第六十三条第一項、第六十四条から第六十六条まで、第六十九条、第七十二条、第七十三条第一項、第七十五条、第八十条第一項、第八十一条、第八十二条、第九十八条及び第百条から第百二条までの規定
第百四条（罰則に関する経過措置）
Supplementary Provisions, Article 104Transitional 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。
第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置）
Supplementary Provisions, Article 104-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
第百五条（その他の経過措置の政令への委任）
Supplementary Provisions, Article 105Delegation 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。