Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2019.
この法律は、平成三十一年四月一日から施行する。
Supplementary Provisions, Article 27Transitional Measures Concerning Penal Provisions
第二十七条（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 with respect to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 28Delegation to Cabinet Order
第二十八条（政令への委任）
Beyond what is provided for in these Supplementary Provisions, the transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
この附則に定めるもののほか、この法律の施行に伴い必要な経過措置は、政令で定める。