Supplementary Provisions (Act No. 119 of 2011) — Corporation Tax Act

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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

Article 21 of the Supplementary Provisions: the date of promulgation or the date on which the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) comes into effect, whichever is later.

附則第二十一条の規定　公布の日又は経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律（平成二十三年法律第百十四号）の施行の日のいずれか遅い日

the provisions of Article 22 of the Supplementary Provisions: the date specified in item (i) or the date specified in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011), whichever is later.

附則第二十二条の規定　第一号に定める日又は東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）附則第一条第三号に定める日のいずれか遅い日

Supplementary Provisions, Article 23Adjustment Provisions

第二十三条（調整規定）

If the date specified in Article 1, item (ii) of the Supplementary Provisions is on or after the date on which the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake comes into effect, the phrases in the preceding Article set forth in the left-hand column of the following table are to be the phrases set forth in the right-hand column of that table.

In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them". In the provisions of Article 7 of the Supplementary Provisions amending Article 1, item (iii), (d) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure, "Article 1, item (iii), (d) of the Supplementary Provisions" is replaced with "Article 1, item (iii), (e) of the Supplementary Provisions".

In Article 52, paragraph (2), item (iv), "Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation" is replaced with "the provisions of Article 25-2, paragraphs (2) and (3) and Article 25-3, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake (Act No. 29 of 2011; referred to as the 'Earthquake Special Provisions Act' in this item), Article 68-9, paragraph (1) of the Act on Special Measures Concerning Taxation", the words "the provisions of Article 25-4, paragraph (1) of the Earthquake Special Provisions Act," are added after "the second sentence of Article 68-15-3, paragraph (1) (", and "to it" is replaced with "to them".

附則第一条第二号に定める日が東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。

第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。附則第七条のうち経済社会の構造の変化に対応した税制の構築を図るための所得税法等の一部を改正する法律附則第一条第三号ニの改正規定中「附則第一条第三号ニ」を「附則第一条第三号ホ」に改める。

第五十二条第二項第四号中「租税特別措置法第六十八条の九第一項」を「東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律（平成二十三年法律第二十九号。以下この号において「震災特例法」という。）第二十五条の二第二項及び第三項並びに第二十五条の三第一項の規定、租税特別措置法第六十八条の九第一項」に改め、「第六十八条の十五の三第一項後段（」の下に「震災特例法第二十五条の四第一項の規定、」を加え、「これに」を「これらに」に改める。

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