Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2008; 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: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
Omitted
略
the provisions in Article 2 adding one item after Article 2, item (ix) of the Corporation Tax Act, amending Article 4 of that Act, adding one paragraph to Article 9 of that Act, amending Article 10 of that Act, amending Article 10-2 of that Act, amending Article 13, paragraph (2), item (i) of that Act (limited to the part deleting "that is a domestic corporation"), amending item (ii) of that paragraph, amending Article 37, paragraph (3), item (ii) of that Act, amending paragraph (4) of that Article (limited to the part adding "(excluding general incorporated associations and general incorporated foundations listed in Appended Table 2; hereinafter the same applies in this paragraph and the following paragraph)" after ", corporations in the public interest, etc." in that paragraph and the part deleting "that is a domestic corporation" in the proviso to that paragraph), amending paragraph (5) of that Article, amending Article 38, paragraph (2), item (i) of that Act, amending Article 66 of that Act, amending Article 143 of that Act, amending Article 150, paragraph (2) of that Act (limited to the part replacing "that is a corporation in the public interest, etc. or an association or foundation without legal personality" with "(limited to an association or foundation without legal personality)"), amending Appended Table 1 of that Act (excluding the part adding the following after the row for the Japan Racing Association in the table in item (i) of that Table), amending Appended Table 2 of that Act (excluding the part adding the following before the row for money lenders' associations in the table in item (i) of that Table (limited to the part concerning the row for medical corporations (limited to social medical corporations prescribed in Article 42-2, paragraph (1) (Social Medical Corporations) of the Medical Care Act (Act No. 205 of 1948))) and the part deleting "(Act No. 205 of 1948)" in the row for federations of agricultural co-operatives (limited to those that establish a hospital or clinic falling under the category of public medical institution prescribed in Article 31 (Definition of Public Medical Institutions) of the Medical Care Act (Act No. 205 of 1948) and that the Minister of Finance has designated as meeting the requirements specified by Cabinet Order) in that Table), and amending Appended Table 3 of the Corporation Tax Act, and the provisions of Articles 10, 11, 15, and 21 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 4, paragraphs (2), (4), and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and the provisions of Articles 97, 104, 105, 107, 108, and 111 of the Supplementary Provisions.
第二条中法人税法第二条第九号の次に一号を加える改正規定、同法第四条の改正規定、同法第九条に一項を加える改正規定、同法第十条の改正規定、同法第十条の二の改正規定、同法第十三条第二項第一号の改正規定（「内国法人である」を削る部分に限る。）、同項第二号の改正規定、同法第三十七条第三項第二号の改正規定、同条第四項の改正規定（同項中「、公益法人等」の下に「（別表第二に掲げる一般社団法人及び一般財団法人を除く。以下この項及び次項において同じ。）」を加える部分及び同項ただし書中「内国法人である」を削る部分に限る。）、同条第五項の改正規定、同法第三十八条第二項第一号の改正規定、同法第六十六条の改正規定、同法第百四十三条の改正規定、同法第百五十条第二項の改正規定（「である公益法人等又は人格のない社団等」を「（人格のない社団等に限る。）」に改める部分に限る。）、同法別表第一の改正規定（同表第一号の表日本中央競馬会の項の次に次のように加える部分を除く。）、同法別表第二の改正規定（同表第一号の表貸金業協会の項の前に次のように加える部分（医療法人（医療法（昭和二十三年法律第二百五号）第四十二条の二第一項（社会医療法人）に規定する社会医療法人に限る。）の項に係る部分に限る。）及び同表農業協同組合連合会（医療法（昭和二十三年法律第二百五号）第三十一条（公的医療機関の定義）に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定める要件を満たすものとして財務大臣が指定をしたものに限る。）の項中「（昭和二十三年法律第二百五号）」を削る部分を除く。）及び法人税法別表第三の改正規定並びに附則第十条、第十一条、第十五条及び第二十一条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第四条第二項、第四項及び第六項の改正規定並びに附則第九十七条、第百四条、第百五条、第百七条、第百八条及び第百十一条の規定
Supplementary Provisions, Article 119Transitional Measures Concerning Penal Provisions
第百十九条（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 119-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置）
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 120Delegation of Other Transitional Measures to Cabinet Order
第百二十条（その他の経過措置の政令への委任）
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。