Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2026; 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、令和八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: January 1, 2027;
次に掲げる規定 令和九年一月一日
Omitted
略
the provisions in Article 7 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 25-2 of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 41-3-11, paragraph (4), item (vi) of that Act, the provisions amending Article 41-15-3, paragraph (2), item (i) of that Act, the provisions amending Article 41-16-2, paragraph (3) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 41-17 of that Act (excluding the part replacing "Article 4, paragraph (5), item (iii)" with "Article 4, paragraph (9), item (iii)" in paragraph (1) of that Article), the provisions amending Article 41-19, paragraph (1) of that Act, the provisions amending paragraph (2), item (vii) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending Article 42-2-2, paragraphs (1) and (3) of that Act (excluding the part replacing "or" with ", Article 38-2, paragraph (4) or"), the provisions amending paragraph (4) of that Article (excluding the part adding ", Article 38-2, paragraph (4)" after "Article 37-14-2, paragraph (27)" and the part adding ", Article 38-2, paragraphs (5) through (9)" after "through paragraph (36)"), the provisions amending Article 42-3, paragraph (6), item (ii) of that Act (limited to the part replacing "Article 37-14, paragraph (35)" with "Article 37-14, paragraph (41)"), the provisions amending item (iii) of that paragraph, the provisions amending item (iv) of that paragraph, the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 37-14, paragraph (37)" with "Article 37-14, paragraph (46)"), and the provisions amending Article 70-6-8, paragraph (2), item (i) and Article 70-6-10, paragraph (2), item (i) of that Act, and the provisions of Article 33, Article 42, Article 44, Article 45, paragraph (2), Article 46, Article 47, Article 68, Article 95 (limited to the provisions amending Article 34 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)) and Article 98 of the Supplementary Provisions.
第七条中租税特別措置法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十五条の二の改正規定、同法第三十七条の十四の改正規定、同法第四十一条の三の十一第四項第六号の改正規定、同法第四十一条の十五の三第二項第一号の改正規定、同法第四十一条の十六の二第三項の改正規定、同条第四項の改正規定、同法第四十一条の十七の改正規定（同条第一項中「第四条第五項第三号」を「第四条第九項第三号」に改める部分を除く。）、同法第四十一条の十九第一項の改正規定、同条第二項第七号の改正規定、同条第四項の改正規定、同法第四十二条の二の二第一項及び第三項の改正規定（「又は」を「、第三十八条の二第四項又は」に改める部分を除く。）、同条第四項の改正規定（「第三十七条の十四の二第二十七項」の下に「、第三十八条の二第四項」を加える部分及び「第三十六項まで」の下に「、第三十八条の二第五項から第九項まで」を加える部分を除く。）、同法第四十二条の三第六項第二号の改正規定（「第三十七条の十四第三十五項」を「第三十七条の十四第四十一項」に改める部分に限る。）、同項第三号の改正規定、同項第四号の改正規定、同項第五号及び第六号の改正規定（「第三十七条の十四第三十七項」を「第三十七条の十四第四十六項」に改める部分に限る。）並びに同法第七十条の六の八第二項第一号及び第七十条の六の十第二項第一号の改正規定並びに附則第三十三条、第四十二条、第四十四条、第四十五条第二項、第四十六条、第四十七条、第六十八条、第九十五条（所得税法等の一部を改正する法律（令和三年法律第十一号）附則第三十四条の改正規定に限る。）及び第九十八条の規定
Supplementary Provisions, Article 99Transitional Measures Concerning Penal Provisions
第九十九条（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。