Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十八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 of Article 6, Article 8 (limited to the provisions amending Article 3-2 and Article 3-3, paragraph (2) of the Act on Establishment of Agricultural Promotion Regions), Article 9 (limited to the provisions amending Article 4, paragraph (8) of the Act on the Promotion of the Improvement of Basic Conditions of Agriculture, Forestry and Other Business in Hilly and Mountainous Areas), Article 11 (limited to the provisions adding one Article after Article 33-17 of the Quarrying Act) and Article 17 (excluding the provisions deleting Article 80 of the Building Standards Act, the provisions renumbering Article 80-2 of that Act as Article 80 of that Act, the provisions renumbering Article 80-3 of that Act as Article 80-2 of that Act and the provisions amending Article 83 of that Act), and the provisions of Article 4 and Articles 6 through 8 of the Supplementary Provisions: the date of promulgation;
第六条、第八条（農業振興地域の整備に関する法律第三条の二及び第三条の三第二項の改正規定に限る。）、第九条（特定農山村地域における農林業等の活性化のための基盤整備の促進に関する法律第四条第八項の改正規定に限る。）、第十一条（採石法第三十三条の十七の次に一条を加える改正規定に限る。）及び第十七条（建築基準法第八十条を削る改正規定、同法第八十条の二を同法第八十条とする改正規定、同法第八十条の三を同法第八十条の二とする改正規定及び同法第八十三条の改正規定を除く。）の規定並びに附則第四条及び第六条から第八条までの規定 公布の日
Omitted
略
the provisions of Articles 13, 15 and 16, and the provisions of Article 5 and Article 9 (limited to the provisions amending item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947)) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years from the date of promulgation.
第十三条、第十五条及び第十六条の規定並びに附則第五条及び第九条（地方自治法（昭和二十二年法律第六十七号）別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号の改正規定に限る。）の規定 公布の日から起算して二年を超えない範囲内において政令で定める日
Supplementary Provisions, Article 5Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第五条（租税特別措置法の一部改正に伴う経過措置）
In the case where a prefectural governor is to perform affairs that fall within the authority of the Minister of Economy, Trade and Industry under Article 12, paragraph (1) of the Act on Facilitation of Succession of Management of Small and Medium Sized Enterprises as amended by the provisions of Article 16 (hereinafter referred to as the "New Management Succession Facilitation Act" in this Article), pursuant to the provisions of a Cabinet Order based on the provisions of Article 16 of the New Management Succession Facilitation Act, if, before the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions come into effect, the Minister of Economy, Trade and Industry or the Director-General of a Bureau of Economy, Trade and Industry has come to know that a fact relating to the deadline for the tax payment grace period becoming fixed, as prescribed in Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the Former Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 13 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" in this Article) (hereinafter referred to as the "related provisions of the Former Act on Special Measures Concerning Taxation" in this Article), has occurred, by having made a certification, a confirmation, the acceptance of a report or another act with respect to that fact pursuant to the provisions of laws and regulations, and has not given notice under the related provisions of the Former Act on Special Measures Concerning Taxation before that date, the provisions of Article 70-7, paragraph (31) or Article 70-7-2, paragraph (31) (including as applied mutatis mutandis pursuant to Article 70-7-4, paragraph (16) of the New Act on Special Measures Concerning Taxation) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 13 (hereinafter referred to as the "New Act on Special Measures Concerning Taxation" in this Article) apply by deeming that the prefectural governor came to know on that date that the fact had occurred.
都道府県知事が第十六条の規定による改正後の中小企業における経営の承継の円滑化に関する法律（以下この条において「新経営承継円滑化法」という。）第十六条の規定に基づく政令の規定により新経営承継円滑化法第十二条第一項の経済産業大臣の権限に属する事務を行うこととされる場合においては、附則第一条第四号に掲げる規定の施行の日前に経済産業大臣又は経済産業局長が第十三条の規定による改正前の租税特別措置法（以下この条において「旧租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（旧租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）（以下この条において「旧租税特別措置法関係規定」という。）に規定する納税の猶予に係る期限の確定に係る事実に関し、法令の規定に基づき認定、確認、報告の受理その他の行為をしたことにより当該事実があったことを知り、かつ、同日前に旧租税特別措置法関係規定による通知をしていないときは、同日において当該都道府県知事が当該事実があったことを知ったものとみなして、第十三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「新租税特別措置法」という。）第七十条の七第三十一項又は第七十条の七の二第三十一項（新租税特別措置法第七十条の七の四第十六項において準用する場合を含む。）の規定を適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Dispositions, Applications, Etc.
第六条（処分、申請等に関する経過措置）
A disposition such as a permission or other act carried out pursuant to the provisions of the respective Acts prior to the amendment by this Act before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those respective provisions; the same applies hereinafter in this Article and the following Article) comes into effect (hereinafter referred to in this paragraph as a "disposition or other act"), or an application for a permission or other act actually made pursuant to the provisions of the respective Acts prior to the amendment by this Act at the time this Act comes into effect (hereinafter referred to in this paragraph as an "application or other act"), for which the person who is to carry out the administrative affairs pertaining to that act will differ as of the date on which this Act comes into effect, is, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions of a Cabinet Order based on the provisions of Article 8 of the Supplementary Provisions, deemed to be a disposition or other act or an application or other act carried out pursuant to the corresponding provisions of the respective Acts as amended by this Act, with regard to the application of the respective Acts as amended by this Act on or after the date on which this Act comes into effect.
この法律（附則第一条各号に掲げる規定については、当該各規定。以下この条及び次条において同じ。）の施行前にこの法律による改正前のそれぞれの法律の規定によりされた許可等の処分その他の行為（以下この項において「処分等の行為」という。）又はこの法律の施行の際現にこの法律による改正前のそれぞれの法律の規定によりされている許可等の申請その他の行為（以下この項において「申請等の行為」という。）で、この法律の施行の日においてこれらの行為に係る行政事務を行うべき者が異なることとなるものは、附則第二条から前条までの規定又は附則第八条の規定に基づく政令の規定に定めるものを除き、この法律の施行の日以後におけるこの法律による改正後のそれぞれの法律の適用については、この法律による改正後のそれぞれの法律の相当規定によりされた処分等の行為又は申請等の行為とみなす。
With regard to matters for which a report, notification, submission or other procedure must be made to an organ of the State or of a local government pursuant to the provisions of the respective Acts prior to the amendment by this Act before this Act comes into effect and for which that procedure has not been carried out before the date on which this Act comes into effect, except as provided for in the provisions of Article 2 through the preceding Article of the Supplementary Provisions or in the provisions of a Cabinet Order based on the provisions of Article 8 of the Supplementary Provisions, the provisions of the respective Acts as amended by this Act apply by deeming those matters to be matters for which a report, notification, submission or other procedure must be made to the corresponding organ of the State or of a local government pursuant to the corresponding provisions of the respective Acts as amended by this Act and for which that procedure has not been carried out.
この法律の施行前にこの法律による改正前のそれぞれの法律の規定により国又は地方公共団体の機関に対し報告、届出、提出その他の手続をしなければならない事項で、この法律の施行の日前にその手続がされていないものについては、附則第二条から前条までの規定又は附則第八条の規定に基づく政令の規定に定めるもののほか、これを、この法律による改正後のそれぞれの法律の相当規定により国又は地方公共団体の相当の機関に対して報告、届出、提出その他の手続をしなければならない事項についてその手続がされていないものとみなして、この法律による改正後のそれぞれの法律の規定を適用する。
Supplementary Provisions, Article 7Transitional Measures Concerning Penal Provisions
第七条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.
この法律の施行前にした行為に対する罰則の適用については、なお従前の例による。
Supplementary Provisions, Article 8Delegation to Cabinet Order
第八条（政令への委任）
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.
附則第二条から前条までに規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。