Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2016; 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、平成二十八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: January 1, 2017;
次に掲げる規定 平成二十九年一月一日
Omitted
略
the provisions of Article 4 amending Article 50, paragraph (2), item (ii) of the Inheritance Tax Act, and the provisions of Article 31, paragraph (2) of the Supplementary Provisions.
第四条中相続税法第五十条第二項第二号の改正規定及び附則第三十一条第二項の規定
Supplementary Provisions, Article 31Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第三十一条（相続税法の一部改正に伴う経過措置）
The provisions of Article 35, paragraph (4) and Article 50, paragraph (1) of the Inheritance Tax Act as amended by the provisions of Article 4 (referred to as the "New Inheritance Tax Act" in the following paragraph) apply to the case where a division of the estate or similar event prescribed in Article 151-6, paragraph (1) of the New Income Tax Act occurs on or after January 1, 2016.
The provisions of Article 50, paragraph (2) of the New Inheritance Tax Act apply to inheritance tax for which the deadline for filing the amended return prescribed in Article 31, paragraph (2) of the New Inheritance Tax Act falls on or after January 1, 2017.
新相続税法第五十条第二項の規定は、平成二十九年一月一日以後に新相続税法第三十一条第二項に規定する修正申告書の提出期限が到来する相続税について適用する。
Supplementary Provisions, Article 168Transitional Measures Concerning Penal Provisions
第百六十八条（罰則に関する経過措置）
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 169Delegation to Cabinet Order
第百六十九条（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。