Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 1, 2027; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、令和九年一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 2 and the provisions of Articles 9 and 10 of the Supplementary Provisions: the date of promulgation;
第二条の規定並びに附則第九条及び第十条の規定 公布の日
the provisions of Article 3 and the provisions of Articles 5, 7 and 8 of the Supplementary Provisions: January 1, 2026.
第三条の規定並びに附則第五条、第七条及び第八条の規定 令和八年一月一日
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）
The provisions of Article 41-18, paragraphs (1) and (2) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 3 apply to expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of that Act that an individual makes on or after the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions come into effect, and the provisions then in force continue to govern expenditures for donations related to political activities prescribed in Article 41-18, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 3 that an individual made before that date.
第三条の規定による改正後の租税特別措置法第四十一条の十八第一項及び第二項の規定は、個人が附則第一条第二号に掲げる規定の施行の日以後に支出する同法第四十一条の十八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し、個人が同日前に支出した第三条の規定による改正前の租税特別措置法第四十一条の十八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は、なお従前の例による。
Supplementary Provisions, Article 9Delegation to Cabinet Order
第九条（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。