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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 the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation (hereinafter referred to as "the Effective Date").

この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日(以下「施行日」という。)から施行する。

Supplementary Provisions, Article 28Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第二十八条(地方税法の一部改正に伴う経過措置)

The provisions of Article 5 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of apply to individual prefectural inhabitant tax and municipal inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 2000.

の規定による改正後の地方税法附則第五条の規定は、平成十三年度以後の年度分の個人の道府県民税及び市町村民税について適用し、平成十二年度分までの個人の道府県民税及び市町村民税については、なお従前の例による。

The provisions of prior to amendment by the provisions of remain in force with respect to real property acquisition tax to be imposed on an acquisition of real property by a former special purpose company only where that acquisition is made between the Effective Date and March 31, 2002.

の規定による改正前のの規定は、旧特定目的会社による不動産の取得が施行日から平成十四年三月三十一日までに行われたときに限り、当該取得に対して課すべき不動産取得税については、なおその効力を有する。

Supplementary Provisions, Article 64Effect of Dispositions

第六十四条(処分等の効力)

Dispositions, procedures, or other acts carried out pursuant to the provisions of the respective Acts prior to amendment (including orders based on them; the same applies hereinafter in this Article) before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect, for which the respective Acts after amendment contain equivalent provisions, are deemed to have been carried out pursuant to the equivalent provisions of the respective Acts after amendment, except as otherwise provided for in these Supplementary Provisions.

この法律(附則第一条ただし書の規定にあっては、当該規定)の施行前に改正前のそれぞれの法律(これに基づく命令を含む。以下この条において同じ。)の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。

Supplementary Provisions, Article 65Transitional Measures Concerning the Application of Penal Provisions

第六十五条(罰則の適用に関する経過措置)

The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act (or, for the provisions of the proviso to Article 1 of the Supplementary Provisions, those provisions) comes into effect and to conduct engaged in after this Act comes into effect in the cases in which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions.

この法律(附則第一条ただし書の規定にあっては、当該規定)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 67Delegation of Other Transitional Measures to Cabinet Order

第六十七条(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 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。

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