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Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 2007; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成十九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。

the following provisions: May 1, 2007

次に掲げる規定 平成十九年五月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending (excluding the part pertaining to (b), (1) of ), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions renumbering as and adding two paragraphs after (limited to the part pertaining to ), the provisions amending (excluding the part renumbering as ), the provisions amending , the provisions renumbering as and adding one paragraph after (excluding the part renumbering as ), the provisions adding two paragraphs after , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part renumbering as and adding one paragraph after ), the provisions amending (limited to the part pertaining to ), the provisions amending (excluding the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7") and the provisions amending , and the provisions of Article 33, paragraph (1), Article 36, Articles 38 through 41 and Article 47 of the Supplementary Provisions;

中の改正規定、の改正規定、の改正規定(ロ(1)に係る部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、をとし、の次に二項を加える改正規定(に係る部分に限る。)、の改正規定(をとする部分を除く。)、の改正規定、をとし、の次に一項を加える改正規定(をとする部分を除く。)、の次に二項を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定(をとし、の次に一項を加える部分に限る。)、の改正規定(に係る部分に限る。)、の改正規定(「及び第四款」を「、第四款及び第七款」に改める部分を除く。)及びの改正規定並びに附則第三十三条第一項、第三十六条、第三十八条から第四十一条まで及び第四十七条の規定

Omitted

略

the following provisions: April 1, 2008

次に掲げる規定 平成二十年四月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions adding two Subsections after Subsection 7 in Part II, Chapter I, Section 1 of (limited to the part pertaining to Subsection 8) and the provisions amending (limited to the part replacing "and Subsection 4" with ", Subsection 4 and Subsection 7"), and the provisions of Articles 35, 43 and 44 of the Supplementary Provisions;

中の改正規定、の改正規定、の改正規定、第二編第一章第一節中第七款の次に二款を加える改正規定(第八款に係る部分に限る。)及びの改正規定(「及び第四款」を「、第四款及び第七款」に改める部分に限る。)並びに附則第三十五条、第四十三条及び第四十四条の規定

the following provisions: the date on which the comes into effect

次に掲げる規定 の施行の日

Omitted

略

in , the provision amending the table of contents of the Corporation Tax Act (excluding the part changing "()" to "()" and "Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities ()" to "/Division 1 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Commodities for Short-Term Trading ()/Division 1-2 Capital Gain or Loss and Gains or Losses on the Fair Valuation of Securities ()/"), the provision amending , the provision amending (excluding the part changing "" to ""), the provision deleting , renumbering as , renumbering as and adding one item after , the provision amending , the provision deleting , and and renumbering as , the provision amending and , the provision amending , the provision amending , the provision amending (including its caption), the provision adding one Chapter after Part I, Chapter II-2 of , the provision deleting , the provision amending , the provision deleting , the provision amending , the provision renumbering as in Chapter III of that Part, the provision amending , the provision deleting , the provision adding one Article after , the provision amending , the provision amending the title of Part II of , the provision amending (excluding the part changing "beneficiary certificates" to "beneficial rights"), the provision amending , the provision amending , the provision amending , the provision amending , the provision renumbering as and adding two paragraphs after (excluding the part renumbering as ), the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Chapter I, Section 1 of that Part (excluding the part concerning Subsection 8), the provision adding one paragraph to , the provision amending (excluding the part concerning ), the provision amending , the provision adding one paragraph to , the provision deleting Chapter I-3 of that Part, the provision amending , the provision amending , the provision deleting and , the provision amending , the provision amending , the provision deleting and , the provision amending , the provision amending , the provision deleting , the provision deleting and , the provision amending the title of Part III of , the provision amending , the provision amending , the provision adding one paragraph to , the provision deleting Chapter II-2 of that Part, the provision renumbering as and as in Chapter III, Section 1 of that Part, the provision renumbering as in Section 2 of that Chapter, the provision amending , the provision renumbering as in Section 3 of that Chapter, the provision amending , the provision amending , the provision adding one paragraph to , the provision deleting , the provision adding one paragraph to , the provision adding one Article after , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision adding one Article after and the provision amending , and the provisions of Articles 34, 48, , and of the Supplementary Provisions and, in of the Supplementary Provisions, the provision amending , etc., etc. for ;

中法人税法の目次の改正規定(「()」を「()」に、「第一目 有価証券の譲渡損益及び時価評価損益(―)」を「/第一目 短期売買商品の譲渡損益及び時価評価損益()/第一目の二 有価証券の譲渡損益及び時価評価損益(―)/」に改める部分を除く。)、の改正規定、の改正規定(「」を「」に改める部分を除く。)、を削り、をとし、をとし、の次に一号を加える改正規定、の改正規定、、及びを削り、をとする改正規定、及びの改正規定、の改正規定、の改正規定、(見出しを含む。)の改正規定、第一編第二章の二の次に一章を加える改正規定、を削る改正規定、の改正規定、を削る改正規定、の改正規定、同編第三章中をとする改正規定、の改正規定、を削る改正規定、の次に一条を加える改正規定、の改正規定、第二編の編名の改正規定、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定、をとし、の次に二項を加える改正規定(をとする部分を除く。)、同編第一章第一節中第八款を第十款とし、第七款の次に二款を加える改正規定(第八款に係る部分を除く。)、に一項を加える改正規定、の改正規定(に係る部分を除く。)、の改正規定、に一項を加える改正規定、同編第一章の三を削る改正規定、の改正規定、の改正規定、及びを削る改正規定、の改正規定、の改正規定、及びを削る改正規定、の改正規定、の改正規定、を削る改正規定、及びを削る改正規定、第三編の編名の改正規定、ロの改正規定、の改正規定、に一項を加える改正規定、同編第二章の二を削る改正規定、同編第三章第一節中をとし、をとする改正規定、同章第二節中をとする改正規定、の改正規定、同章第三節中をとする改正規定、の改正規定、の改正規定、に一項を加える改正規定、を削る改正規定、に一項を加える改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の次に一条を加える改正規定並びにの改正規定並びに附則第三十四条、第四十八条、、及びの規定並びに中株式等のの改正規定

the following provisions: the date on which the comes into effect

次に掲げる規定 の施行の日

Omitted

略

in , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial rights"), the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending (excluding the part renumbering as ), the provision amending (limited to the part changing "" to ""), the provision amending and the provision amending the table of (limited to the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows and the part adding the following after the row for the Japan Patent Attorneys Association (limited to the part concerning associations of authorized financial instruments firms));

中の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、イの改正規定、の改正規定、の改正規定(をとする部分を除く。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定及び別表第二の表の改正規定(証券業協会の項を削り、投資者保護基金の項を次のように改める部分及び日本弁理士会の項の次に次のように加える部分(認可金融商品取引業協会に係る部分に限る。)に限る。)

the following provisions: the date on which the comes into effect

次に掲げる規定 の施行の日

Omitted

略

in , the provision amending the table of item (i) of Appended Table 2 of the Corporation Tax Act (excluding the part deleting the row for securities dealers associations, the part revising the row for investor protection funds as follows, the part adding the following after the row for the Japan Patent Attorneys Association and the part adding the following after the row for insurance policyholders' protection corporations).

中の表の改正規定(証券業協会の項を削り、投資者保護基金の項を次のように改める部分、日本弁理士会の項の次に次のように加える部分及び保険契約者保護機構の項の次に次のように加える部分を除く。)

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