Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和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: January 1, 2027;
次に掲げる規定 令和九年一月一日
Omitted
略
the provisions of Article 3 amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 12, paragraph (2) of the Supplementary Provisions;
第三条中相続税法第五十九条第五項の改正規定及び附則第十二条第二項の規定
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
Omitted
略
the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
the provisions of Article 3 (excluding the provisions of that Article amending Article 59, paragraph (5) of the Inheritance Tax Act) and the provisions of Article 12, paragraph (1) of the Supplementary Provisions.
第三条の規定（同条中相続税法第五十九条第五項の改正規定を除く。）及び附則第十二条第一項の規定
Supplementary Provisions, Article 12Transitional Measures Accompanying the Partial Amendment of the Inheritance Tax Act
第十二条（相続税法の一部改正に伴う経過措置）
With regard to a public interest trust prescribed in Article 1 of the Act on Charitable Trust prior to the amendment by the Act on Public Interest Trusts (excluding one that has received transition authorization), the provisions of Article 21-3, paragraph (1), item (iv) of the Inheritance Tax Act prior to the amendment by the provisions of Article 3, and of paragraph (24) of the Supplementary Provisions of that Act, remain in force. In this case, the phrase "Article 78, paragraph (3) (Donation Deduction) of the Income Tax Act" in Article 21-3, paragraph (1), item (iv) is deemed to be replaced with "Article 3, paragraph (1) (Transitional Measures Concerning Donation Deduction) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)", and the phrase "Act on Charitable Trust" in paragraph (24) of the Supplementary Provisions is deemed to be replaced with "in the case where the provisions then in force continue to govern pursuant to the provisions of Article 2, paragraph (2) (Transitional Measures Concerning the Application, etc. of the Act on Public Interest Trusts) of the Supplementary Provisions of the Act on Public Interest Trusts (Act No. 30 of 2024), the Act on Charitable Trust prior to the amendment by that Act".
公益信託に関する法律による改正前の公益信託ニ関スル法律第一条に規定する公益信託（移行認可を受けたものを除く。）については、第三条の規定による改正前の相続税法第二十一条の三第一項第四号及び附則第二十四項の規定は、なおその効力を有する。この場合において、同号中「所得税法第七十八条第三項（寄附金控除）」とあるのは「所得税法等の一部を改正する法律（令和六年法律第八号）附則第三条第一項（寄附金控除に関する経過措置）」と、同項中「公益信託ニ関スル法律」とあるのは「公益信託に関する法律（令和六年法律第三十号）附則第二条第二項（公益信託に関する法律の適用等に関する経過措置）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同法による改正前の公益信託ニ関スル法律」とする。
Supplementary Provisions, Article 72Transitional Measures Concerning Penal Provisions
第七十二条（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; hereinafter the same applies 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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 73Delegation to Cabinet Order
第七十三条（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。