Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2006; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、平成十八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。
the provisions amending Article 32, paragraph (1): October 1, 2006;
第三十二条第一項の改正規定 平成十八年十月一日
the provisions amending Article 6, paragraph (1), item (viii), the provisions amending Article 9, paragraph (1), the provisions amending Article 10, paragraph (3), item (v), the provisions amending Article 24, item (i) (limited to the portion replacing "limited company" with "limited liability company"), the provisions amending Article 48, the provisions amending Article 51, paragraph (1) and the provisions amending Article 59, item (ii), and the provisions of the following Article and Articles 4 and 5 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005).
第六条第一項第八号の改正規定、第九条第一項の改正規定、第十条第三項第五号の改正規定、第二十四条第一号の改正規定（「有限会社」を「合同会社」に改める部分に限る。）、第四十八条の改正規定、第五十一条第一項の改正規定及び第五十九条第二号の改正規定並びに次条、附則第四条及び第五条の規定 会社法（平成十七年法律第八十六号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning the Scope of Things Similar to Securities, etc.
第二条（有価証券に類するものの範囲等に関する経過措置）
With respect to the fractional portion set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") that a business operator acquired before the date specified in item (ii) of the preceding Article (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern.
事業者が前条第二号に定める日（以下「会社法施行日」という。）前に取得した改正前の消費税法施行令（以下「旧令」という。）第九条第一項第一号に掲げる端数の部分については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Persons in a Special Relationship with a Split-Off Parent Corporation
第三条（新設分割親法人の特殊関係者の範囲に関する経過措置）
In the application of Article 24 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") during the period from the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") through the day preceding the Effective Date of the Companies Act, the phrase ", limited partnership companies or limited liability companies" in paragraph (2), item (iii) and paragraph (4) of that Article is deemed to be replaced with "or limited partnership companies".
Supplementary Provisions, Article 4Transitional Measures Concerning the Method of Calculating the Taxable Sales Ratio
第四条（課税売上割合の計算方法に関する経過措置）
The transfer of the fractional portion set out in Article 9, paragraph (1), item (i) of the Former Order, for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, is deemed to be a transfer of securities and similar interests prescribed in Article 48, paragraph (5) of the New Order.
附則第二条の規定によりなお従前の例によることとされる旧令第九条第一項第一号に掲げる端数の部分の譲渡は、新令第四十八条第五項に規定する有価証券等の譲渡とみなす。
Supplementary Provisions, Article 5Transitional Measures Concerning the Scope of Bad Debt, etc.
第五条（貸倒れの範囲等に関する経過措置）
The provisions of Article 59, item (ii) of the New Order apply to cases where a claim has been written off by a decision to approve an arrangement relating to special liquidation under the provisions of the Companies Act that is made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a claim has been written off by the approval, made before the Effective Date of the Companies Act, of an arrangement relating to special liquidation under the provisions of the Commercial Code (Act No. 48 of 1899; hereinafter referred to as the "Former Commercial Code" in this Article) prior to the amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (including the approval of an arrangement relating to special liquidation under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act).
新令第五十九条第二号の規定は、会社法施行日以後にされる会社法の規定による特別清算に係る協定の認可の決定により債権の切捨てがあった場合について適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号。以下この条において「旧商法」という。）の規定による特別清算に係る協定の認可（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可を含む。）により債権の切捨てがあった場合については、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Applications for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments
第六条（国又は地方公共団体に準ずる法人に係る資産の譲渡等の時期の特例の承認申請に関する経過措置）
The provisions of Article 74, paragraph (3) of the New Order apply to the case where a corporation that intends to obtain the approval under paragraph (1) of that Article submits the written application prescribed in paragraph (3) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where that corporation submitted the written application prescribed in Article 74, paragraph (3) of the Former Order before the Effective Date.
新令第七十四条第三項の規定は、同条第一項の承認を受けようとする法人が施行日以後に同条第三項に規定する申請書を提出する場合について適用し、当該法人が施行日前に旧令第七十四条第三項に規定する申請書を提出した場合については、なお従前の例による。
securities and similar interestsmachine translation
「有価証券等」
In Article 48, paragraph (5), the securities described in item (ii) of Appended Table 2 of the Consumption Tax Act (golf course membership shares, etc. (ゴルフ場利用株式等) excluded) and the rights listed in Article 9, paragraph (1), items (i) and (iii): rights that would be shown on securities not issued, and rights to become a shareholder or other contributor of a corporation.
Short name set inArticle 48, paragraph (5)· applies only in this paragraph
Effective Date of the Companies Actmachine translation
「会社法施行日」
The day the Companies Act (Act No. 86 of 2005) came into effect, the date on which Article 1, item (ii) of the supplementary provisions (附則) of Cabinet Order No. 129 of 2006 brings the provisions it lists into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 129 of 2006 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 129 of 2006.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 129 of 2006, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
Former Commercial Codemachine translation
「旧商法」
In Article 5 of the supplementary provisions (附則) of Cabinet Order No. 129 of 2006, the Commercial Code (Act No. 48 of 1899) as it stood before Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)· applies only in this article