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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 on October 1, 2014; 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、平成二十六年十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 of (excluding the amending provisions set forth in the following item), and the provisions of and Article 19 of the Supplementary Provisions: the date of promulgation;

の規定(次号に掲げる改正規定を除く。)並びに及び第十九条の規定 公布の日

the provisions in amending , the provisions in amending , the provisions of , the provisions in adding one Article after and the provisions of , and the provisions of and Article 17 of the Supplementary Provisions: January 1, 2015.

中の改正規定、中の改正規定、の規定、中の次に一条を加える改正規定及びの規定並びに及び第十七条の規定 平成二十七年一月一日

Supplementary Provisions, Article 17Transitional Measures Concerning Special Provisions on Delinquent Charges Rate, etc.

第十七条(延滞金の割合の特例等に関する経過措置)

The provisions set forth in the following items apply to the portion of the delinquent charges prescribed in the provisions specified in those items (or, in the case of , the additional charges; the same applies hereinafter in this Article) that corresponds to the period on or after January 1, 2015, and with respect to the portion of those delinquent charges that corresponds to the period before that day, the provisions then in force continue to govern.

次の各号に掲げる規定は、当該各号に定める規定に規定する延滞金(にあっては、加算金。以下この条において同じ。)のうち平成二十七年一月一日以後の期間に対応するものについて適用し、当該延滞金のうち同日前の期間に対応するものについては、なお従前の例による。

Omitted

略

Supplementary Provisions, Article 19Delegation of Other Transitional Measures to Cabinet Order

第十九条(その他の経過措置の政令への委任)

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.

この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。

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