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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 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。

the provisions amending , and , , , and in , the provision adding one paragraph to in , the provisions amending , , and , the provision amending (excluding the amending provision set forth in ), the provisions amending and , the provision amending (excluding the amending provision set forth in ), the provisions amending , and and , , , , , , and , the provisions of and the provisions of , and the provisions of paragraph (1) of the following Article and , , , , , and 18 of the Supplementary Provisions: the date of promulgation

中、及び、、並びにの改正規定、中に一項を加える改正規定、、及びの改正規定、の改正規定(に掲げる改正規定を除く。)、及びの改正規定、の改正規定(に掲げる改正規定を除く。)、、及び並びに、、、、、、及びの改正規定、の規定並びにの規定並びに次条第一項並びに、、、、、及び第十八条の規定 公布の日

Omitted

略

the provisions of (excluding the amending provisions set forth in item (i)), the provision amending in (excluding the part adding " (including the childbirth and childcare grant prescribed in ) and " after "National Health Insurance Act" in ), the provisions amending and , and the provision adding one paragraph to , and the provisions of Articles 6 and of the Supplementary Provisions: January 1, 2024;

の規定(第一号に掲げる改正規定を除く。)並びに中の改正規定(ニ中「国民健康保険法」の下に「に規定する出産育児交付金を含み、」を加える部分を除く。)、及びの改正規定並びにに一項を加える改正規定並びに附則第六条及びの規定 令和六年一月一日

Supplementary Provisions, Article 2Review

第二条(検討)

After the promulgation of this Act, in order to build a sustainable social security system that serves all generations, the government is to promptly examine further reforms to establish a social security system in which benefits and burdens are balanced, in response to changes in economic and social conditions and the needs of society, and take required measures based on the results.

政府は、この法律の公布後、全世代対応型の持続可能な社会保障制度を構築するため、経済社会情勢の変化と社会の要請に対応し、受益と負担の均衡がとれた社会保障制度の確立を図るための更なる改革について速やかに検討を加え、その結果に基づいて所要の措置を講ずるものとする。

The government is to, with a target of five years after the enforcement of this Act, taking into account the conditions of enforcement, etc. of the respective Acts as amended by this Act (referred to as "the respective Acts as amended" in this paragraph), examine the provisions of the respective Acts as amended where it finds it necessary, and take required measures based on the results.

政府は、この法律の施行後五年を目途として、この法律による改正後のそれぞれの法律(以下この項において「改正後の各法律」という。)の施行の状況等を勘案し、必要があると認めるときは、改正後の各法律の規定について検討を加え、その結果に基づいて所要の措置を講ずるものとする。

Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act

第六条(地方税法の一部改正に伴う経過措置)

The provisions of Article 703-4 and Article 703-5, paragraph (3) of the Local Tax Act as amended by the provisions of (limited to the amending provisions set forth in Article 1, item (iii) of the Supplementary Provisions) apply to national health insurance tax for fiscal year 2023 that pertains to the period on or after January 2024 and national health insurance tax for fiscal year 2024 and thereafter, and for national health insurance tax for fiscal year 2023 that pertains to the period on or before December 2023 and national health insurance tax for fiscal year 2022 and earlier, the provisions then in force continue to govern.

の規定(附則第一条第三号に掲げる改正規定に限る。)による改正後の地方税法第七百三条の四及び第七百三条の五第三項の規定は、令和五年度分の国民健康保険税のうち令和六年一月以後の期間に係るもの及び令和六年度以後の年度分の国民健康保険税について適用し、令和五年度分の国民健康保険税のうち令和五年十二月以前の期間に係るもの及び令和四年度分までの国民健康保険税については、なお従前の例による。

Supplementary Provisions, Article 18Delegation to Cabinet Order

第十八条(政令への委任)

Beyond what is provided from , any transitional measures (including those concerning penal provisions) necessary for the enforcement of this Act are provided by Cabinet Order.

に規定するもののほか、この法律の施行に伴い必要な経過措置(罰則に関する経過措置を含む。)は、政令で定める。

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