Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、令和二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: April 1, 2021.
次に掲げる規定 令和三年四月一日
Omitted
略
the provisions of Article 15 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act (excluding the part adding "electromagnetic means (" after "made in lieu of" and adding "; hereinafter the same applies in this Article)" after "method using" in paragraph (5), item (i) of that Article, the part concerning (a) of that item, the part concerning (b) of that item, the part adding ", to the head of the business office of said financial instruments business operator, etc.," after "the person" in paragraph (18) of that Article, the part in that paragraph replacing "submit to the head of the business office of said financial instruments business operator, etc." with "make the submission of (including the provision, by electromagnetic means in lieu of the submission of said notification of change of financial instruments business operator, etc., of the matters to be stated in said notification of change of financial instruments business operator, etc., which is made together with the presentation of the person's documents confirming address, etc. (meaning the documents confirming address, etc. prescribed in Article 37-11-4, paragraph (1); the same applies in paragraph (16)) or the transmission of the person's specified electronic certificate for signature, etc. (meaning the specified electronic certificate for signature, etc. prescribed in paragraph (1) of that Article; the same applies in paragraph (16)); hereinafter the same applies through paragraph (15))" and replacing "submits" with "makes the submission of", the part replacing "submitted" with "made the submission of" in paragraph (20) of that Article, the part concerning paragraph (21) of that Article, the part replacing "submitted" with "made the submission of" in paragraph (23) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (27) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (29) of that Article, the part deleting "the notification of abolition of a tax-exempt account" and replacing "submitted" with "made the submission of the notification of abolition of a tax-exempt account" in paragraph (31) of that Article, and the part replacing "平成三十五年" (the 35th year of Heisei) with "令和五年" (the 5th year of Reiwa) and "20 years of age" with "18 years of age" in paragraph (33) of that Article), the provisions amending Article 37-14-2, paragraph (18) of that Act, the provisions amending Article 42-2-2 of that Act, and the provisions amending Article 42-3, paragraph (4) of that Act, and the provisions of Article 68, paragraphs (1) through (3), Article 168, and Article 169 of the Supplementary Provisions.
第十五条中租税特別措置法第九条の八の改正規定、同法第三十七条の十四の改正規定（同条第五項第一号中「代えて行う」の下に「電磁的方法（」を、「利用する方法」の下に「をいう。以下この条において同じ。）」を加える部分、同号イに係る部分、同号ロに係る部分、同条第十八項中「者は」の下に「、当該金融商品取引業者等の営業所の長に」を加える部分、同項中「を、当該金融商品取引業者等の営業所の長に提出しなければ」を「の提出（当該金融商品取引業者等変更届出書の提出に代えて行う電磁的方法による当該金融商品取引業者等変更届出書に記載すべき事項の提供で、その者の住所等確認書類（第三十七条の十一の四第一項に規定する住所等確認書類をいう。第十六項において同じ。）の提示又はその者の特定署名用電子証明書等（同条第一項に規定する特定署名用電子証明書等をいう。第十六項において同じ。）の送信と併せて行われるものを含む。以下第十五項までにおいて同じ。）をしなければ」に、「を提出する」を「の提出をする」に改める部分、同条第二十項中「を提出した」を「の提出をした」に改める部分、同条第二十一項に係る部分、同条第二十三項中「を提出した」を「の提出をした」に改める部分、同条第二十七項中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、同条第二十九項中「電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法」を「電磁的方法」に改める部分、同条第三十一項中「非課税口座廃止届出書を」を削り、「提出した」を「非課税口座廃止届出書の提出をした」に改める部分及び同条第三十三項中「平成三十五年」を「令和五年」に、「二十歳」を「十八歳」に改める部分を除く。）、同法第三十七条の十四の二第十八項の改正規定、同法第四十二条の二の二の改正規定及び同法第四十二条の三第四項の改正規定並びに附則第六十八条第一項から第三項まで、第百六十八条及び第百六十九条の規定
Supplementary Provisions, Article 171Transitional Measures Concerning Penal Provisions
第百七十一条（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 172Delegation to Cabinet Order
第百七十二条（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。