Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the day on which 20 days have elapsed from the date of promulgation.
この法律は、公布の日から起算して二十日を経過した日から施行する。
Supplementary Provisions, Article 9Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第九条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 41-17 of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply to expenditures pertaining to donations related to political activities prescribed in paragraph (1) of that Article that an individual makes on or after the Effective Date.
前条の規定による改正後の租税特別措置法第四十一条の十七の規定は、個人が施行日以後に支出する同条第一項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適用する。