Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2006; provided, however, that the provisions amending Article 18, the provisions amending Article 26, paragraph (5), item (vi), and the provisions of the following Article come into effect as of the date of enforcement of the Companies Act (Act No. 86 of 2005) (referred to as the "Effective Date of the Companies Act" in the following Article).
この省令は、平成十八年四月一日から施行する。ただし、第十八条の改正規定及び第二十六条第五項第六号の改正規定並びに次条の規定は、会社法（平成十七年法律第八十六号）の施行の日（次条において「会社法施行日」という。）から施行する。
Supplementary Provisions, Article 2Transitional Measures on the Scope of Bad Debts
第二条（貸倒れの範囲に関する経過措置）
Where a claim has been written off by a decision on an arrangement plan prescribed in Article 18, item (i) of the Regulation for Enforcement of the Consumption Tax Act before amendment that was made before the Effective Date of the Companies Act (including a decision on an arrangement plan prescribed in that item relating to a case concerning the arrangement of a company that is pending at the time of enforcement of the Companies Act), the provisions then in force continue to govern.
会社法施行日前にされた改正前の消費税法施行規則第十八条第一号に規定する整理計画の決定（会社法施行の際現に係属している会社の整理に関する事件に係る同号に規定する整理計画の決定を含む。）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。
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 of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2006 brings the amendments to Article 18 and to Article 26, paragraph (5), item (vi), and Article 2 of those supplementary provisions, into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2