Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 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: April 1, 2015;
次に掲げる規定 平成二十七年四月一日
Omitted
略
the provisions of Article 5 amending the proviso to Article 38, paragraph (4) of the Inheritance Tax Act and the provisions of Article 37, paragraph (1) of the Supplementary Provisions.
第五条中相続税法第三十八条第四項ただし書の改正規定及び附則第三十七条第一項の規定
Supplementary Provisions, Article 37Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十七条（相続税法の一部改正に伴う経過措置）
The provisions of Article 38, paragraph (4) of the Inheritance Tax Act as amended by the provisions of Article 5 (referred to as the "New Inheritance Tax Act" in this Article) apply to permission to defer payment relating to a written application under Article 39, paragraph (1) of the New Inheritance Tax Act that is submitted on or after April 1, 2015, and the provisions then in force continue to govern permission to defer payment relating to a written application under Article 39, paragraph (1) of the Inheritance Tax Act prior to amendment by the provisions of Article 5 that was submitted before that day.
第五条の規定による改正後の相続税法（以下この条において「新相続税法」という。）第三十八条第四項の規定は、平成二十七年四月一日以後に提出される新相続税法第三十九条第一項の申請書に係る延納の許可について適用し、同日前に提出された第五条の規定による改正前の相続税法第三十九条第一項の申請書に係る延納の許可については、なお従前の例による。
The provisions of Article 59, paragraph (6) of the New Inheritance Tax Act apply to the matters to be stated, prescribed in paragraph (4) of that Article, in a statement prescribed in that paragraph that is provided on or after the Effective Date.
新相続税法第五十九条第六項の規定は、施行日以後に提供する同条第四項に規定する調書の同項に規定する記載事項について適用する。
Supplementary Provisions, Article 164Transitional Measures Concerning the Application of Penal Provisions
第百六十四条（罰則の適用に関する経過措置）
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。
Supplementary Provisions, Article 165Delegation to Cabinet Order
第百六十五条（政令への委任）
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。