Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2017; 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、平成二十九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。
Omitted
略
the following provisions: January 1, 2018;
次に掲げる規定 平成三十年一月一日
Omitted
略
the provisions of Article 9 revising Article 2, item (vii) of the National Tax Collection Act and revising Article 33 (including the heading) of the National Tax Collection Act, and the provisions of Article 41, paragraph (1) of the Supplementary Provisions.
第九条中国税徴収法第二条第七号の改正規定及び同法第三十三条（見出しを含む。）の改正規定並びに附則第四十一条第一項の規定
the following provisions: April 1, 2018.
次に掲げる規定 平成三十年四月一日
Omitted
略
the provisions of Article 9 (excluding the provisions in Article 9 revising Article 2, item (vii) of the National Tax Collection Act and revising Article 33 (including the heading) of the National Tax Collection Act) and the provisions of Article 41, paragraph (2) of the Supplementary Provisions.
第九条の規定（同条中国税徴収法第二条第七号の改正規定及び同法第三十三条（見出しを含む。）の改正規定を除く。）及び附則第四十一条第二項の規定
Supplementary Provisions, Article 41Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第四十一条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 33 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax that becomes delinquent on or after January 1, 2018, and the provisions then in force continue to govern national tax that has become delinquent before that date.
With regard to the application of the provisions of Article 159, paragraph (1) of the New National Tax Collection Act, seizure or retention under the provisions of the Old National Tax Violations Control Act is deemed to be seizure or retention under the provisions of Chapter XI of the New Act on General Rules for National Taxes.
新国税徴収法第百五十九条第一項の規定の適用については、旧国税犯則取締法の規定による差押え又は領置は、新国税通則法第十一章の規定による差押え又は領置とみなす。
Supplementary Provisions, Article 140Transitional Measures Concerning Penal Provisions
第百四十条（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 141Delegation to Cabinet Order
第百四十一条（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。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
New National Tax Collection Actmachine translation
「新国税徴収法」
In Article 41, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 4 of 2017, the National Tax Collection Act as amended by Article 9 of that Act.
Short name set inSupplementary Provisions, Article 41, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 41, paragraph (2)