Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; 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、平成三十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, 2019;
次に掲げる規定 平成三十一年一月一日
Omitted
略
the provisions of Article 12 and the provisions of Article 54 of the Supplementary Provisions.
第十二条の規定及び附則第五十四条の規定
Supplementary Provisions, Article 54Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第五十四条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 89 (limited to the part pertaining to the specified real property under participatory seizure prescribed in paragraph (1) of that Article) and Articles 89-2 through 89-4 of the National Tax Collection Act as amended by the provisions of Article 12 apply to realization carried out pursuant to the realization execution decision prescribed in Article 89-2, paragraph (1) of the National Tax Collection Act on or after January 1, 2019.
第十二条の規定による改正後の国税徴収法第八十九条（同条第一項に規定する特定参加差押不動産に係る部分に限る。）及び第八十九条の二から第八十九条の四までの規定は、平成三十一年一月一日以後の同法第八十九条の二第一項に規定する換価執行決定により行う換価について適用する。
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。
realization execution decisionmachine translation
「換価執行決定」
A decision by the district director of the tax office (税務署長) who made a participatory seizure (参加差押え) of real property to carry out its realization (換価), with the consent of the administrative agency, etc. (行政機関等) that seized it, where that agency has not put it up for realization despite a demand under Article 87, paragraph 3.
Short name set inArticle 89-2, paragraph (1)
specified real property under participatory seizuremachine translation
「特定参加差押不動産」
Real property under participatory seizure (参加差押不動産) on which a realization execution decision (換価執行決定) has been made.
Short name set inArticle 89-2, paragraph (4)