Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective 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 11 amending Article 105 of the Act on General Rules for National Taxes.
第十一条中国税通則法第百五条の改正規定
Omitted
略
the following provisions: April 1, 2020.
次に掲げる規定 令和二年四月一日
Omitted
略
the provisions of Article 11 amending Article 74-2, paragraph (1) of the Act on General Rules for National Taxes.
第十一条中国税通則法第七十四条の二第一項の改正規定
Supplementary Provisions, Article 53Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第五十三条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 64, paragraph (3) of the Act on General Rules for National Taxes as amended by Article 11 apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of that Act (hereinafter referred to as the "statutory payment due date" in this Article) arrived on or after January 1, 2017, and the provisions then in force continue to govern national tax for which the statutory payment due date arrived before that date.
第十一条の規定による改正後の国税通則法第六十四条第三項の規定は、平成二十九年一月一日以後に同法第六十条第二項に規定する法定納期限（以下この条において「法定納期限」という。）が到来した国税について適用し、同日前に法定納期限が到来した国税については、なお従前の例による。
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 the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; hereinafter the same applies in this Article) and to acts committed after the enforcement of this Act in the cases in which 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, the transitional measures necessary for the enforcement of this Act are prescribed 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
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
statutory payment due datemachine translation
「法定納期限」
The statutory payment due date as Article 60, paragraph (2) uses it in calculating delinquent tax (延滞税) — the deadline for paying the tax or, for certain taxes such as tax owed because a refund from carrying back a net loss was too large, or consumption tax on goods taken out of a bonded area, a date set by Cabinet Order (政令); the supplementary provisions (附則) of Act No. 7 of 2018 apply the amended Article 64, paragraph (3) to national tax whose statutory payment due date arrived on or after 1 January 2017.
Short name set inSupplementary Provisions, Article 53, paragraph (1)· applies only in this article