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 6Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六条（租税特別措置法の一部改正に伴う経過措置）
The provisions of Article 80-2, paragraph (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article apply mutatis mutandis where a registration is made for any of the matters set forth in the items of paragraph (1) of that Article, if those matters pertain to an approval of the competent minister under Article 9, paragraph (1) or Article 19, paragraph (1) of the New Act concerning a management strengthening plan to which Article 8, paragraph (3) of the Supplementary Provisions of the New Act applies pursuant to Article 2, paragraph (3) of the Supplementary Provisions or a management strengthening plan to which Article 9, paragraph (3) of the Supplementary Provisions of the New Act applies pursuant to Article 3, paragraph (3) of the Supplementary Provisions.
前条の規定による改正後の租税特別措置法第八十条の二第二項の規定は、同条第一項各号に掲げる事項について登記を受ける場合において、当該事項が附則第二条第三項の規定により新法附則第八条第三項の規定が適用される経営強化計画又は附則第三条第三項の規定により新法附則第九条第三項の規定が適用される経営強化計画に係る新法第九条第一項又は第十九条第一項の規定による主務大臣の承認に係るものであるときについて準用する。
Supplementary Provisions, Article 10Delegation to Cabinet Order
第十条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。