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 two months from the date of promulgation.
この法律は、公布の日から起算して二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。
Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第十一条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 37, paragraph (1) and Article 37-3, paragraph (2), item (ii) of the Act on Special Measures Concerning Taxation as Amended by the provisions of the preceding Article (hereinafter referred to as the "Act on Special Measures Concerning Taxation as Amended" in this Article) apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that an individual makes on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date" in this Article).
前条の規定による改正後の租税特別措置法（以下この条において「改正後の租税特別措置法」という。）第三十七条第一項及び第三十七条の三第二項第二号の規定は、個人がこの法律の施行の日（以下この条において「施行日」という。）以後に行う改正後の租税特別措置法第三十七条第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。
The provisions of Article 65-7, paragraph (1) and Article 65-8, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended apply to a transfer of assets listed in the left-hand column of item (xi) of the table in Article 65-7, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended that a corporation makes on or after the Effective Date.
改正後の租税特別措置法第六十五条の七第一項及び第六十五条の八第一項の規定は、法人が施行日以後に行う改正後の租税特別措置法第六十五条の七第一項の表の第十一号の上欄に掲げる資産の譲渡について適用する。