Supplementary Provisions, Article 119Transitional Measures Concerning Special Provisions on Registration and License Tax
第百十九条（登録免許税の特例に関する経過措置）
The provisions of Article 80, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to registration and license tax on registrations of the matters listed in the items of that paragraph pertaining to the certification referred to in that paragraph granted on or after the date specified in Article 1, item (xiii) of the Supplementary Provisions, and the provisions then in force continue to govern registration and license tax on registrations of the matters listed in the items of Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to the certification referred to in Article 80, paragraph (1) of the Former Act on Special Measures Concerning Taxation granted before that date (including that certification in the case where the provisions then in force continue to govern pursuant to the provisions of Article 4, paragraph (1) or Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018; referred to as the "Industrial Competitiveness Act, etc. Amendment Act" in the following paragraph)).
新租税特別措置法第八十条第一項の規定は、附則第一条第十三号に定める日以後にされる同項の認定に係る同項各号に掲げる事項についての登記に係る登録免許税について適用し、同日前にされた旧租税特別措置法第八十条第一項の認定（産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。次項において「産競法等改正法」という。）附則第四条第一項又は第五条第一項の規定によりなお従前の例によることとされる場合における当該認定を含む。）に係る旧租税特別措置法第八十条第一項各号に掲げる事項についての登記に係る登録免許税については、なお従前の例による。
A business startup support plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness before the amendment by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act, which is deemed, pursuant to the provisions of Article 10 of the Supplementary Provisions of the Industrial Competitiveness Act, etc. Amendment Act, to be a business startup support, etc. plan prescribed in Article 113, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) as amended by the provisions of Article 1 of the Industrial Competitiveness Act, etc. Amendment Act for which the certification referred to in that paragraph has been obtained, is deemed to be a certified business startup support, etc. plan prescribed in Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation, and the provisions of that paragraph apply.
産競法等改正法附則第十条の規定により産競法等改正法第一条の規定による改正後の産業競争力強化法（平成二十五年法律第九十八号）第百十三条第一項の認定を受けた同項に規定する創業支援等事業計画とみなされた産競法等改正法第一条の規定による改正前の産業競争力強化法第百十三条第一項に規定する創業支援事業計画は、新租税特別措置法第八十条第二項に規定する認定創業支援等事業計画とみなして、同項の規定を適用する。
With regard to the application of the provisions of Article 80, paragraph (2) of the New Act on Special Measures Concerning Taxation during the period from the date specified in Article 1, item (xiii) of the Supplementary Provisions to the day before the date specified in item (xxi) of that Article, the phrase "Article 128, paragraph (2)" in that paragraph is deemed to be replaced with "Article 114, paragraph (2)", the phrase "Article 127, paragraph (1) or Article 128, paragraph (1)" with "Article 113, paragraph (1) or Article 114, paragraph (1)", and the phrase "Article 2, paragraph (26)" with "Article 2, paragraph (22)".
附則第一条第十三号に定める日から同条第二十一号に定める日の前日までの間における新租税特別措置法第八十条第二項の規定の適用については、同項中「第百二十八条第二項」とあるのは「第百十四条第二項」と、「第百二十七条第一項又は第百二十八条第一項」とあるのは「第百十三条第一項又は第百十四条第一項」と、「第二条第二十六項」とあるのは「第二条第二十二項」とする。
Supplementary Provisions, Article 120Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Sake, etc.
第百二十条（清酒等に係る酒税の税率の特例に関する経過措置）
Except as otherwise provided, with regard to liquor tax on sake, etc. (meaning sake, etc. prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies in the following paragraph) imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、施行日前に課した、又は課すべきであった清酒等（新租税特別措置法第八十七条第一項に規定する清酒等をいう。次項において同じ。）に係る酒税については、なお従前の例による。
With regard to the application of the provisions of Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) to sake and fruit wine (excluding those of such liquors that fall under other sparkling liquors (meaning other sparkling liquors prescribed in Article 36, paragraph (2), item (iii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017); the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions); the same applies hereinafter in this paragraph), happoshu (meaning happoshu prescribed in Article 87, paragraph (1) of the New Act on Special Measures Concerning Taxation; the same applies hereinafter in this paragraph and in Article 125 of the Supplementary Provisions), and sake, etc. that falls under other sparkling liquors, shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2023, the phrase "Article 23 of that Act and the following Article" in paragraph (1) of that Article is deemed to be replaced, for sake and fruit wine, with "Article 36, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the following Article", and, for happoshu and sake, etc. that falls under other sparkling liquors, with "Article 36, paragraph (2), item (i), (ii) or (iv) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the phrase "item (iii), (c) of that Article" in the table in that paragraph is deemed to be replaced with "Article 3, item (iii), (c) of the Liquor Tax Act as read with the replacement of terms pursuant to the provisions of Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
令和二年十月一日から令和五年三月三十一日までの間に酒類の製造場から移出される清酒及び果実酒（これらの酒類でその他の発泡性酒類（所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第三号に規定するその他の発泡性酒類をいう。以下この項及び附則第百二十五条において同じ。）に該当するものを除く。以下この項において同じ。）並びに発泡酒（新租税特別措置法第八十七条第一項に規定する発泡酒をいう。以下この項及び附則第百二十五条において同じ。）並びにその他の発泡性酒類に該当する清酒等に係る新租税特別措置法第八十七条第一項（同条第二項の規定により読み替えて適用される場合を含む。）の規定の適用については、同条第一項中「同法第二十三条及び次条」とあるのは清酒及び果実酒にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第三項及び次条」と、発泡酒及びその他の発泡性酒類に該当する清酒等にあっては「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号、第二号又は第四号」と、同項の表中「同条第三号ハ」とあるのは「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十四条の規定により読み替えられる酒税法第三条第三号ハ」とする。
Supplementary Provisions, Article 121Transitional Measures Concerning Special Provisions on Liquor Tax Rates for Beer
第百二十一条（ビールに係る酒税の税率の特例に関する経過措置）
Except as otherwise provided, with regard to liquor tax on beer imposed, or that should have been imposed, before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、施行日前に課した、又は課すべきであったビールに係る酒税については、なお従前の例による。
With regard to liquor tax on beer prescribed in Article 87-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a person who has obtained a license to manufacture the beer prescribed in that paragraph ships from a liquor manufacturing site during the period until the last day of the month that includes the day on which five years elapse from the day on which that person obtained that manufacturing license, the provisions then in force continue to govern.
旧租税特別措置法第八十七条の四第一項に規定するビールの製造免許を受けた者が、当該製造免許を受けた日から五年を経過する日の属する月の末日までの間に酒類の製造場から移出する同項に規定するビールに係る酒税については、なお従前の例による。
With regard to the application of the provisions of Article 87-4, paragraph (1) (including as applied with the replacement of terms pursuant to the provisions of paragraph (2) of that Article) and paragraph (3) (including as applied with the replacement of terms pursuant to the provisions of paragraph (4) of that Article) of the New Act on Special Measures Concerning Taxation to beer shipped from a liquor manufacturing site during the period from October 1, 2020 to March 31, 2021, the phrase "Article 23, paragraph (1) of that Act" in those provisions is deemed to be replaced with "Article 36, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)".
令和二年十月一日から令和三年三月三十一日までの間に酒類の製造場から移出されるビールに係る新租税特別措置法第八十七条の四第一項（同条第二項の規定により読み替えて適用される場合を含む。）及び第三項（同条第四項の規定により読み替えて適用される場合を含む。）の規定の適用については、これらの規定中「同法第二十三条第一項」とあるのは、「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第一項」とする。
Supplementary Provisions, Article 127Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第百二十七条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 36, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of Article 20 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 36, paragraph (5), item (i) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation before the amendment by the provisions of Article 20 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.
Supplementary Provisions, Article 128Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc.
第百二十八条（所得税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 55, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. as amended by the provisions of Article 21 apply in the case where a grantee prescribed in item (i) of that paragraph uses farmland, etc. prescribed in that paragraph for cultivation prescribed in that item on or after the date specified in Article 1, item (x) of the Supplementary Provisions, and the provisions then in force continue to govern the case where a grantee prescribed in Article 55, paragraph (4), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. before the amendment by the provisions of Article 21 used the farmland, etc. referred to in that paragraph for the cultivation referred to in that item before that date.
Supplementary Provisions, Article 143Transitional Measures Concerning Penal Provisions
第百四十三条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後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 144Delegation to Cabinet Order
第百四十四条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則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は、政令で定める。