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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

in , the provision amending and the provision amending (excluding the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation)" after "merger" and "(including a trust split related to a Trust Subject to Corporate Taxation)" after "split" and the part changing "shareholder or member" to "Shareholder, Member, or Other Investor"), and the provisions of Article 11 and Article 16, paragraph (1) of the Supplementary Provisions;

中の改正規定及びの改正規定(「合併」の下に「(法人課税信託に係る信託の併合を含む。)」を、「分割」の下に「(法人課税信託に係る信託の分割を含む。)」を加える部分及び「株主若しくは社員」を「株主等」に改める部分を除く。)並びに附則第十一条及び第十六条第一項の規定

the following provisions: July 1, 2007

次に掲げる規定 平成十九年七月一日

in , the provision amending (including its heading), the provision amending and the provision amending , and the provisions of Article 21 of the Supplementary Provisions;

中(見出しを含む。)の改正規定、の改正規定及びの改正規定並びに附則第二十一条の規定

Omitted

略

the following provisions: January 1, 2008

次に掲げる規定 平成二十年一月一日

in , the provision amending , the provision amending (limited to the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in (Interest Income) or dividends, etc. prescribed in (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits"), the provision amending (limited to the part changing "or (Domestic Source Income)" to ", or "), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending (including its heading), the provision amending , the provision amending (excluding the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending and , the provision amending and the provision amending , and the provisions of Article 18, Article 19, paragraphs (4) and (9), Article 26, paragraph (2), Article 27 and Articles 29 through 31 of the Supplementary Provisions;

中の改正規定、の改正規定(「又は出資」を「、出資又は匿名組合契約に基づく権利」に改める部分及び「(利子所得)に規定する利子等又は(配当所得)に規定する配当等」を「利子等、配当等又は(内国法人に係る所得税の課税標準)に掲げる利益の分配」に、「又は配当等」を「、配当等又は利益の分配」に改める部分に限る。)、の改正規定(「又は(国内源泉所得)」を「、又は」に改める部分に限る。)、の改正規定、に二項を加える改正規定、の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定(「(信託に関する計算書)」を「(信託の計算書)」に改める部分を除く。)、及びの改正規定、の改正規定並びにの改正規定並びに附則第十八条、第十九条第四項及び第九項、第二十六条第二項、第二十七条並びに第二十九条から第三十一条までの規定

Omitted

略

the following provisions: April 1, 2008

次に掲げる規定 平成二十年四月一日

in , the provision amending and the provision adding two Subsections after Subsection 7 in Part II, Chapter II, Section 2 of (limited to the part concerning Subsection 8), and the provisions of Articles 12 and 13 of the Supplementary Provisions;

中の改正規定及び第二編第二章第二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。)並びに附則第十二条及び第十三条の規定

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

次に掲げる規定 の施行の日

in , the provision amending the table of contents of the Income Tax Act, the provision adding two items after (limited to the part concerning ), the provision amending (excluding the part changing "" to ""), the provision amending (excluding the part changing "" to ""), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests", "Securities and Exchange Act" to "Financial Instruments and Exchange Act" and "solicitation" to "solicitation for acquisition"), the provision adding one item after , the provision amending , the provision adding one Chapter after Part I, Chapter II of , the provision amending , the provision amending , the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests" in ), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Part II, Chapter II, Section 2 of (excluding the part concerning Subsection 8), the provision amending , the provision amending , the provision amending (limited to the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation)" after "merger" and "(including a trust split related to a Trust Subject to Corporate Taxation)" after "split"), the provision amending , the provision amending , the provision amending (excluding the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in (Interest Income) or dividends, etc. prescribed in (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits" in ), the provision amending , the provision amending (excluding the part changing "or (Domestic source income)" to ", or " in ), the provision amending , the provision amending , the provision amending and , the provision amending , the provision amending (excluding the part concerning ), the provision amending (excluding the part concerning and the part changing "beneficiary certificates" to "beneficial interests" in ), the provision amending , the provision amending , the provision amending (limited to the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending and the provision amending , and the provisions of Articles 3 through 10, Article 14, Article 15, Article 16, paragraph (2), Article 17, Article 19, paragraphs (1) through (3), (5) through (8) and (10), Article 20, Article 22, Article 23, Article 24, paragraph (2), Article 25, Article 26, paragraph (1) and Article 28 of the Supplementary Provisions;

中所得税法の目次の改正規定、の次に二号を加える改正規定(に係る部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定(「受益証券」を「受益権」に、「証券取引法」を「金融商品取引法」に、「勧誘」を「取得勧誘」に改める部分を除く。)、の次に一号を加える改正規定、の改正規定、第一編第二章の次に一章を加える改正規定、の改正規定、の改正規定、の改正規定(中「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、の改正規定、の改正規定、の改正規定、の改正規定、第二編第二章第二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。)、の改正規定、の改正規定、の改正規定(「合併」の下に「(法人課税信託に係る信託の併合を含む。)」を、「分割」の下に「(法人課税信託に係る信託の分割を含む。)」を加える部分に限る。)、ロの改正規定、の改正規定、の改正規定(中「又は出資」を「、出資又は匿名組合契約に基づく権利」に改める部分及び「(利子所得)に規定する利子等又は(配当所得)に規定する配当等」を「利子等、配当等又は(内国法人に係る所得税の課税標準)に掲げる利益の分配」に、「又は配当等」を「、配当等又は利益の分配」に改める部分を除く。)、の改正規定、の改正規定(中「又は(国内源泉所得)」を「、又は」に改める部分を除く。)、の改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定(に係る部分を除く。)、の改正規定(に係る部分及び中「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(「(信託に関する計算書)」を「(信託の計算書)」に改める部分に限る。)、の改正規定並びにの改正規定並びに附則第三条から第十条まで、第十四条、第十五条、第十六条第二項、第十七条、第十九条第一項から第三項まで、第五項から第八項まで及び第十項、第二十条、第二十二条、第二十三条、第二十四条第二項、第二十五条、第二十六条第一項並びに第二十八条の規定

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing " and " to "" and the part changing "" to ""), the provision amending , the provision adding one Article after in Chapter I of , the provision amending (limited to the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in Specified Trusts That Issue Beneficiary Certificates, bond-type beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision renumbering as , the provision adding one paragraph after , the provision adding one paragraph to , the provision adding one Article after , the provision amending , the provision amending , the provision amending (excluding the part changing "" to "" and the part changing "" to "" in ), the provision amending , the provision amending (limited to the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation; the same applies hereinafter in )" after "merger of a corporation" and the part adding "(including a trustee corporation prescribed in Article 6-3 of the Income Tax Act related to a Trust Subject to Corporate Taxation that is a new trust resulting from a trust merger)" after "merging corporation"), the provision amending (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and adding "(excluding specified stock Investment Trusts prescribed in )" after "stock, etc. Securities Investment Trusts" in and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending Chapter II, Section 4-2, Subsection 2 of , the provision amending (including its heading), the provision amending , the provision amending , the provision amending and and , the provision amending (limited to the part concerning and the part changing "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending (b) of (excluding the part changing "" to "" and the part changing "" to "" in (b)(2) of ), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Chapter III, Section 7-4, Subsection 2 of , the provision amending , the provision amending the heading preceding , the provision amending , the provision amending , the provision deleting , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as and adding one Article after , the provision deleting , the provision amending , the provision amending and , the provision amending , the provision amending (limited to the part concerning and the part changing "" to "" and "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending and , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision deleting and , the provision amending , the provision renumbering as and adding one Article after in Chapter VI, Section 1 of and the provision amending , and the provisions of , , , , , and , , , , , , , , , , , , , and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''");

中租税特別措置法の目次の改正規定(「・」を「―」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、第一章中の次に一条を加える改正規定、の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、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(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、をとする改正規定、の次に一項を加える改正規定、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(中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定(「法人の合併」の下に「(法人課税信託に係る信託の併合を含む。以下において同じ。)」を加える部分及び「合併法人」の下に「(信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。)」を加える部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(中「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、第二章第四節の二第二款の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、及び並びにの改正規定、の改正規定(に係る部分及び中「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、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(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、イの改正規定、ロの改正規定(ロ(2)中「」を「」に改める部分及び「」を「」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(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、の改正規定、第三章第七節の四第二款の改正規定、の改正規定、の前の見出しの改正規定、の改正規定、の改正規定、を削る改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとする改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとし、の次に一条を加える改正規定、を削る改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定(に係る部分及び中「」を「」に、「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、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(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、及びの改正規定、ロの改正規定、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、に二項を加える改正規定、の改正規定、の改正規定、同章第二十四節第二款の改正規定、の前の見出しの改正規定、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、及びを削る改正規定、の改正規定、第六章第一節中をとし、の次に一条を加える改正規定並びにの改正規定並びに、、、、、及び、、、、、、、、、、、、、並びにの規定並びにの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。)及びの改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分に限る。)

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

次に掲げる規定 の施行の日

in , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests", "Securities and Exchange Act" to "Financial Instruments and Exchange Act" and "solicitation" to "solicitation for acquisition"), the provision amending , the provision amending (limited to the part changing "or Securities companies" to ", financial instruments business operators or registered financial institutions" and "beneficiary certificates" to "beneficial interests"), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (limited to the part concerning ), the provision amending , the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests") 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 before the row for agricultural mutual aid associations and federations of agricultural mutual aid associations);

中の改正規定(「」を「」に改める部分に限る。)、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、「証券取引法」を「金融商品取引法」に、「勧誘」を「取得勧誘」に改める部分に限る。)、の改正規定、の改正規定(「又は証券業者」を「、金融商品取引業者又は登録金融機関」に、「受益証券」を「受益権」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、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(に係る部分に限る。)、の改正規定、の改正規定(「受益証券」を「受益権」に改める部分に限る。)及び別表第一の表の改正規定(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農業共済組合及び農業共済組合連合会の項の前に次のように加える部分に限る。)

Omitted

略

in , the provision amending (excluding the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "Securities companies" to "financial instruments business operators"), the provision amending (excluding the part adding "and book-entry transfer local government bonds" after "book-entry transfer national government bonds"), the provision amending , the provision amending (limited to the part changing "Securities companies, etc." to "financial instruments business operators, etc."), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part concerning ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (including its heading), the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to "" in ), the provision amending (limited to the part concerning , the part concerning (excluding the part concerning ) and the part concerning ), the provision amending , the provision amending (excluding the part changing "December 31, 2007" to "December 31, 2008" in , the part changing "" to "" and adding "(excluding specified stock Investment Trusts prescribed in )" after "stock, etc. Securities Investment Trusts", and the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending (excluding the part concerning , the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in , and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in ), the provision amending (excluding the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009" in ), the provision amending (excluding the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending the row for in the table in , the provision amending the row for in the table in , the provision amending , the provision amending , the provision amending , the provision amending and , the provision amending and the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''"), the provision amending and the provision adding the following as the second sentence of ;

中の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「証券業者」を「金融商品取引業者」に改める部分に限る。)、の改正規定(「振替国債」の下に「及び振替地方債」を加える部分を除く。)、の改正規定、の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分に限る。)、の改正規定、ロの改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分を除く。)、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(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、(見出しを含む。)の改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定、の改正規定(中「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(に係る部分、に係る部分(に係る部分を除く。)及びに係る部分に限る。)、の改正規定、の改正規定(中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分並びに中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定(に係る部分、中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。)、の改正規定(に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定(中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定、イの改正規定、ロ(2)の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、ホの改正規定、の改正規定、の改正規定、の表の項の改正規定、の表の項の改正規定、の改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定並びにの改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)並びに及びの規定並びに中証券決済制度等のの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。)、の改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分を除く。)、の改正規定及びに後段として次のように加える改正規定

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

次に掲げる規定 の施行の日

in , the provision amending the table of item (i) of Appended Table 1 of the Income Tax Act (limited to the part adding the following after the row for the Okinawa Development Finance Corporation).

中の表の改正規定(沖縄振興開発金融公庫の項の次に次のように加える部分に限る。)

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