Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.
この法律は、公布の日から起算して二年六月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 57Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第五十七条（法人税法の一部改正に伴う経過措置）
Until the date specified by Cabinet Order set forth in Article 23, paragraph (1) of the Supplementary Provisions, the business of special retail supply conducted by a deemed registered specified transmission and distribution business operator is deemed to be a business listed in Article 45, paragraph (1), item (i) of the Corporation Tax Act as amended by the provisions of the preceding Article, and the provisions of that Article apply.
みなし登録特定送配電事業者が営む特別小売供給を行う事業は、附則第二十三条第一項の政令で定める日までの間、前条の規定による改正後の法人税法第四十五条第一項第一号に掲げる事業とみなして、同条の規定を適用する。