# 中小企業等経営強化法 / Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 中小企業等経営強化法 (Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.), 平成十一年法律第十八号 - English title "Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc.": claude-opus-5-5 - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 附　則 (Supplementary Provisions) — address `suppl-4201-23` - Text in force since: 2026-01-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23 - e-Gov law ID: 411AC0000000018 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ## 附　則 平成二〇年四月三〇日法律第二三号 suppl-4201-23 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4201-23/art-1 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-1 **第一項** 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。 suppl-4201-23/art-1/par-1 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-1/par-1 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: machine translation, not official **一から六まで** 略 suppl-4201-23/art-1/par-1/item-1-to-6 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-1/par-1/item-1-to-6 Omitted machine translation, not official **七** 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 suppl-4201-23/art-1/par-1/item-7 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-1/par-1/item-7 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 machine translation, not official ### 第百十九条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4201-23/art-119 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119 **第一項** 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。 suppl-4201-23/art-119/par-1 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119/par-1 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. machine translation, not official ### 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） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2008 caption: machine translation, not official suppl-4201-23/art-119-2 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119-2 **第一項** 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。 suppl-4201-23/art-119-2/par-1 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119-2/par-1 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. machine translation, not official ### 第百二十条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4201-23/art-120 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-120 **第一項** 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。 suppl-4201-23/art-120/par-1 · https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-120/par-1 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. machine translation, not official --- ## Cites - suppl-4201-23/art-119/par-1: 附則第一条 → 中小企業等経営強化法 附則第一条 (Supplementary Provisions, Article 1), suppl-4201-23/art-1 — https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-1 - suppl-4201-23/art-119/par-1: この条 → 中小企業等経営強化法 附則第百十九条 (Supplementary Provisions, Article 119), suppl-4201-23/art-119 — https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119 ## Cited by 1 provision cites this one. No official source publishes this direction. - 中小企業等経営強化法 附則第百十九条第一項（罰則に関する経過措置） — https://japanlaw.org/ja/sme-management-strengthening-act/suppl-4201-23/art-119/par-1 --- ## Sources - claude-opus-5-5 — English titles of cited laws, written for this site, written 2026-10-08 - e-Gov 法令検索, Digital Agency (デジタル庁) — 中小企業等経営強化法 — the text in force from 2026-01-01 (https://laws.e-gov.go.jp/law/411AC0000000018/20260101_507AC0000000041), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-019, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch sme-management-strengthening-act-20261106T173426-020, translated 2026-11-07 - This site's parser, version 225 — 中小企業等経営強化法 — structure, counts, cross-references and defined terms, computed 2026-11-06