Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2021; 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、令和三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, 2022;
次に掲げる規定 令和四年一月一日
Omitted
略
the provisions of Article 6 and the provisions of Article 14 of the Supplementary Provisions.
第六条の規定及び附則第十四条の規定
Supplementary Provisions, Article 14Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第十四条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 39 of the National Tax Collection Act as amended by the provisions of Article 6 apply to national taxes that become delinquent on or after January 1, 2022 (excluding those pertaining to a transfer for no consideration or for a significantly low consideration, a remission of debt or any other disposition that confers a benefit on a third party prescribed in Article 39 of the National Tax Collection Act prior to the amendment by the provisions of Article 6 that was made before that date (hereinafter in this Article referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that became delinquent before that date (including specified national taxes).
第六条の規定による改正後の国税徴収法第三十九条の規定は、令和四年一月一日以後に滞納となった国税（同日前に行われた第六条の規定による改正前の国税徴収法第三十九条に規定する無償又は著しく低い額の対価による譲渡、債務の免除その他第三者に利益を与える処分に係るもの（以下この条において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）については、なお従前の例による。
Supplementary Provisions, Article 131Transitional Measures Concerning Penal Provisions
第百三十一条（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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 132Delegation to Cabinet Order
第百三十二条（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
specified national taxmachine translation
「特定国税」
In Article 14 of the supplementary provisions (附則) of Act No. 11 of 2021, a national tax that fell into arrears on or after 1 January 2022 but relates to a transfer for no or a markedly low price, a release from debt or another disposition benefiting a third party, made before that date, as Article 39 of the National Tax Collection Act provided before Article 6 of that Act amended it; the earlier rules still apply to it.
Short name set inSupplementary Provisions, Article 14, paragraph (1)· applies only in this article