Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和六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 following provisions: June 1, 2024;
次に掲げる規定 令和六年六月一日
Omitted
略
the provisions in Article 20 amending Article 28, paragraph (2) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, amending Article 30, paragraph (1), item (ii) of that Act and amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of that Act (excluding the part replacing "Article 40, paragraph (4) / and / and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, / income tax (that income tax / income tax and special income tax for reconstruction (these taxes / that income tax / these taxes" with "Article 40, paragraph (4), item (i) / and / and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, / income tax (that income tax / income tax and special income tax for reconstruction (these taxes / that income tax / these taxes / Article 40, paragraph (4), item (iii) / income tax / income tax and the special income tax for reconstruction on that income tax / Article 40, paragraph (4), item (iv) / income tax / income tax and the special income tax for reconstruction on that income tax / Act on Special Measures Concerning Taxation / Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake", "Article 40, paragraph (18)" with "Article 40, paragraph (20)", and "Article 40, paragraph (20)" with "Article 40, paragraph (22)");
第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第二十八条第二項の改正規定、同法第三十条第一項第二号の改正規定及び同法第三十三条第一項の表租税特別措置法の項の改正規定（「第四十条第四項及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を」を「第四十条第四項第一号及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を第四十条第四項第三号所得税所得税及び当該所得税に係る復興特別所得税第四十条第四項第四号所得税所得税及び当該所得税に係る復興特別所得税租税特別措置法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法」に、「第四十条第十八項」を「第四十条第二十項」に、「第四十条第二十項」を「第四十条第二十二項」に改める部分を除く。）
Omitted
略
the following provisions: January 1, 2026;
次に掲げる規定 令和八年一月一日
Omitted
略
the provisions in Article 20 amending the row for the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake;
第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）の項の改正規定
Omitted
略
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
Omitted
略
the provisions in Article 20 amending the row for the Act on Special Measures Concerning Taxation in the table in Article 33, paragraph (1) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (limited to the part replacing "Article 40, paragraph (4) and and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, income tax (that income tax income tax and special income tax for reconstruction (these taxes that income tax these taxes" with "Article 40, paragraph (4), item (i) and and, as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake, income tax (that income tax income tax and special income tax for reconstruction (these taxes that income tax these taxes Article 40, paragraph (4), item (iii) income tax income tax and the special income tax for reconstruction on that income tax Article 40, paragraph (4), item (iv) income tax income tax and the special income tax for reconstruction on that income tax Act on Special Measures Concerning Taxation Act on Special Measures Concerning Taxation as read with the replacement of terms pursuant to the provisions of Article 33, paragraph (1) (Special Provisions, etc. on Application of the Income Tax Act Concerning Special Income Tax for Reconstruction) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake", "Article 40, paragraph (18)" with "Article 40, paragraph (20)", and "Article 40, paragraph (20)" with "Article 40, paragraph (22)").
第二十条中東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項の表租税特別措置法の項の改正規定（「第四十条第四項及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を」を「第四十条第四項第一号及び並びに東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた所得税（当該所得税所得税及び復興特別所得税（これらの税当該所得税をこれらの税を第四十条第四項第三号所得税所得税及び当該所得税に係る復興特別所得税第四十条第四項第四号所得税所得税及び当該所得税に係る復興特別所得税租税特別措置法東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等）の規定により読み替えられた租税特別措置法」に、「第四十条第十八項」を「第四十条第二十項」に、「第四十条第二十項」を「第四十条第二十二項」に改める部分に限る。）
Supplementary Provisions, Article 72Transitional Measures Concerning Penal Provisions
第七十二条（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; hereinafter the same applies 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 and in the cases where provisions remain in force 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並びに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及びこの附則の規定によりなおその効力を有す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 73Delegation to Cabinet Order
第七十三条（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。