Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three months from the date of promulgation; provided, however, that the provisions of Article 16 of the Supplementary Provisions come into effect as of the date of promulgation.
この法律は、公布の日から起算して三月を超えない範囲内において政令で定める日から施行する。ただし、附則第十六条の規定は、公布の日から施行する。
Supplementary Provisions, Article 4Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第四条（地方税法の一部改正に伴う経過措置）
The provisions of Article 15, paragraph (46) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding Article apply to fixed assets tax for fiscal years on or after the fiscal year whose assessment date is January 1 of the year following the year that includes the Effective Date (or that date, if the Effective Date is January 1), imposed on machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that small and medium-sized business operators, etc. prescribed in that paragraph (hereinafter referred to in this Article as "small and medium-sized business operators, etc.") acquire (meaning the acquisition prescribed in that paragraph; the same applies hereinafter in this Article) on or after the date this Act comes into effect (hereinafter referred to as the "Effective Date") (including, where small and medium-sized business operators, etc. take delivery on or after the Effective Date by a lease transaction of machinery and equipment that fall under the equipment for improving management capability, etc. prescribed in that paragraph and that were acquired on or after the Effective Date by a person who conducts a business of delivering and allowing the use of machinery and equipment under a contract pertaining to a lease transaction prescribed in that paragraph (hereinafter referred to in this Article as a "lease transaction"), that machinery and equipment).
前条の規定による改正後の地方税法附則第十五条第四十六項の規定は、この法律の施行の日（以下「施行日」という。）以後に同項に規定する中小事業者等（以下この条において「中小事業者等」という。）が取得（同項に規定する取得をいう。以下この条において同じ。）をした同項に規定する経営力向上設備等に該当する機械及び装置（中小事業者等が、同項に規定するリース取引（以下この条において「リース取引」という。）に係る契約により機械及び装置を引き渡して使用させる事業を行う者が施行日以後に取得をした同項に規定する経営力向上設備等に該当する機械及び装置を、施行日以後にリース取引により引渡しを受けた場合における当該機械及び装置を含む。）に対して課する施行日の属する年の翌年の一月一日（施行日が一月一日である場合には、同日）を賦課期日とする年度以後の年度分の固定資産税について適用する。
Supplementary Provisions, Article 15Transitional Measures Concerning Penal Provisions
第十五条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
この法律の施行前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 16Delegation to Cabinet Order
第十六条（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。
lease transactionmachine translation
「リース取引」
A lease transaction (リース取引) as defined in Article 15, paragraph 46 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 3 of Act No. 58 of 2016.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
small and medium-sized business operators, etc.machine translation
「中小事業者等」
A small and medium-sized business operator, etc. as defined in Article 15, paragraph 46 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 3 of Act No. 58 of 2016.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
acquisitionmachine translation
「取得」
An acquisition (取得) as defined in Article 15, paragraph 46 of the supplementary provisions (附則) of the Local Tax Act as amended by Article 3 of the supplementary provisions of Act No. 58 of 2016, of machinery and equipment that are management capacity improvement equipment (経営力向上設備等) by a small or medium-sized business, etc. (中小事業者等).
Defined inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
the Effective Datemachine translation
「施行日」
The date Act No. 58 of 2016, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)