Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on March 31, 2001; provided, however, that the following provisions come into effect on April 1 of that year:
この法律は、平成十三年三月三十一日から施行する。ただし、次に掲げる規定は、同年四月一日から施行する。
Omitted
略
the provisions of Articles 4 through 10, and the provisions of Articles 19, 20, 26, 27, and 28 (excluding the part concerning Article 269, paragraph (3) of the Corporate Reorganization Act (Act No. 172 of 1952)) of the Supplementary Provisions.
第四条から第十条までの規定並びに附則第十九条、第二十条、第二十六条、第二十七条及び第二十八条（会社更生法（昭和二十七年法律第百七十二号）第二百六十九条第三項に係る部分を除く。）の規定
Supplementary Provisions, Article 10Transitional Measures Concerning Penal Provisions
第十条（罰則に関する経過措置）
The provisions then in force continue to govern the application of penal provisions to conduct engaged in before this Act comes into effect and to conduct engaged in after this Act comes into effect in relation to corporation tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions.
この法律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法人税に係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 20Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
第二十条（消費税法の一部改正に伴う経過措置）
The provisions of Article 11 of the Consumption Tax Act as amended by the provisions of Article 10 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
第十条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十一条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。
The provisions of Article 12 of the New Consumption Tax Act apply where a corporate split, etc. prescribed in paragraph (1) of that Article or an absorption-type company split prescribed in paragraph (5) of that Article takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 10 (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place.
The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply where a corporate split, etc. prescribed in that paragraph takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 37, paragraph (1) of the Former Consumption Tax Act took place.
新消費税法第三十七条第一項の規定は、平成十三年四月一日以後に同項に規定する分割等があった場合について適用し、同日前に旧消費税法第三十七条第一項に規定する分割があった場合については、なお従前の例による。
The provisions of Article 42 of the New Consumption Tax Act apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date.
新消費税法第四十二条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。
Supplementary Provisions, Article 23Delegation to Cabinet Order
第二十三条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, transitional measures necessary in connection with the enforcement of the provisions of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の規定の施行に関し必要な経過措置は、政令で定める。