Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成二十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。
Omitted
略
the provisions in Article 8 deleting Article 10-4, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, deleting Article 42-7, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and deleting Article 68-12, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and the provisions of Article 35, Article 58, Article 77, paragraphs (1) and (2) and Article 109 of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38 of 2008) comes into effect
第八条中租税特別措置法第十条の四第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定、同法第四十二条の七第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定及び同法第六十八条の十二第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える改正規定並びに附則第三十五条、第五十八条、第七十七条第一項及び第二項並びに第百九条の規定 中小企業者と農林漁業者との連携による事業活動の促進に関する法律（平成二十年法律第三十八号）の施行の日
Supplementary Provisions, Article 119Transitional Measures Concerning Penal Provisions
第百十九条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）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場合におけ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 119-2Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008
第百十九条の二（この法律の公布の日が平成二十年四月一日後となる場合における経過措置）
Necessary particulars concerning the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2008 (including the deemed replacement of terms in the provisions of these Supplementary Provisions), and other transitional measures necessary for the smooth enforcement of this Act, are specified by Cabinet Order.
この法律の公布の日が平成二十年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
Supplementary Provisions, Article 120Delegation of Other Transitional Measures to Cabinet Order
第百二十条（その他の経過措置の政令への委任）
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。