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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 January 1 of the year following the year that includes the date on which the comes into effect.

この法律は、の施行の日の属する年の翌年の一月一日から施行する。

Supplementary Provisions, Article 16Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第十六条(租税特別措置法の一部改正に伴う経過措置)

With regard to expenditures pertaining to donations related to political activities prescribed in prior to the amendment by the provisions of that an individual made before the Effective Date, the provisions then in force continue to govern.

個人が、施行日前に支出したの規定による改正前のに規定する政治活動に関する寄附に係る支出金については、なお従前の例による。

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