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 on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) come into effect; provided, however, that the provisions listed in the following items come into effect as of the date specified in the respective items.
この法律は、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第一条第二号に掲げる規定の施行の日から施行する。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。
The provisions of the following Article, and Article 3 and Article 23 of the Supplementary Provisions: the date of promulgation.
次条並びに附則第三条及び第二十三条の規定 公布の日
Supplementary Provisions, Article 23Delegation to Cabinet Order
第二十三条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary incidental to the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。