Supplementary Provisions, Article 1, paragraph (1)
第一項
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 Article 1, the provision amending Article 57-4, paragraph (1) of the Income Tax Act and the provision amending Article 157, paragraph (4) of that Act (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;
the following provisions: July 1, 2007
次に掲げる規定 平成十九年七月一日
in Article 1, the provision amending Article 198 of the Income Tax Act (including its heading), the provision amending Article 203 of that Act and the provision amending Article 203-5 of that Act, and the provisions of Article 21 of the Supplementary Provisions;
第一条中所得税法第百九十八条(見出しを含む。)の改正規定、同法第二百三条の改正規定及び同法第二百三条の五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 Article 1, the provision amending Article 174, item (ix) of the Income Tax Act, the provision amending Article 176, paragraph (1) of that Act (limited to the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) or dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in Article 174, item (ix) (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits"), the provision amending Article 180-2, paragraph (1) of that Act (limited to the part changing "or item (v) (Domestic Source Income)" to ", item (v) or item (xii)"), the provision amending Article 210 of that Act, the provision adding two paragraphs to Article 225 of that Act, the provision amending Article 226 of that Act, the provision amending Article 227-2 of that Act (including its heading), the provision amending Article 228 of that Act, the provision amending Article 228-4 of that Act (excluding the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending Article 231, paragraphs (2) and (3) of that Act, the provision amending Article 242, item (vi) of that Act and the provision amending item (viii) of that Article, 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;
第一条中所得税法第百七十四条第九号の改正規定、同法第百七十六条第一項の改正規定(「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「第二十三条第一項(利子所得)に規定する利子等又は第二十四条第一項(配当所得)に規定する配当等」を「利子等、配当等又は第百七十四条第九号(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。)、同法第百八十条の二第一項の改正規定(「又は第五号(国内源泉所得)」を「、第五号又は第十二号」に改める部分に限る。)、同法第二百十条の改正規定、同法第二百二十五条に二項を加える改正規定、同法第二百二十六条の改正規定、同法第二百二十七条の二(見出しを含む。)の改正規定、同法第二百二十八条の改正規定、同法第二百二十八条の四の改正規定(「(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。)、同法第二百三十一条第二項及び第三項の改正規定、同法第二百四十二条第六号の改正規定並びに同条第八号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 Article 1, the provision amending Article 65 of the Income Tax Act and the provision adding two Subsections after Subsection 7 in Part II, Chapter II, Section 2 of that Act (limited to the part concerning Subsection 8), and the provisions of Articles 12 and 13 of the Supplementary Provisions;
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect
次に掲げる規定 信託法(平成十八年法律第百八号)の施行の日
in Article 1, the provision amending the table of contents of the Income Tax Act, the provision adding two items after Article 2, paragraph (1), item (viii) of that Act (limited to the part concerning item (viii)-3), the provision amending item (xi) of that paragraph (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision amending item (xv) of that paragraph (excluding the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending item (xv)-3 of that paragraph (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 item (xv)-4 of that paragraph, the provision amending Article 5 of that Act, the provision adding one Chapter after Part I, Chapter II of that Act, the provision amending Article 7, paragraph (1), item (v) of that Act, the provision amending Article 10, paragraph (1), item (iii) of that Act, the provision amending Article 11 of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" in paragraph (1) of that Article), the provision amending Article 13 of that Act, the provision amending Article 14, paragraph (1) of that Act, the provision amending Article 17 of that Act, the provision amending Article 24, paragraph (1) of that Act, the provision amending Article 25, paragraph (1), item (i) of that Act, the provision amending item (ii) of that paragraph, the provision amending item (iii) of that paragraph, the provision amending Article 36, paragraph (3) of that Act, the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Part II, Chapter II, Section 2 of that Act (excluding the part concerning Subsection 8), the provision amending Article 78, paragraph (3) of that Act, the provision amending Article 92 of that Act, the provision amending Article 157, paragraph (4) of that Act (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 Article 161, item (v), (b) of that Act, the provision amending Article 169, item (ii) of that Act, the provision amending Article 176 of that Act (excluding the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) or dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in Article 174, item (ix) (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits" in paragraph (1) of that Article), the provision amending Article 180, paragraph (1), item (i) of that Act, the provision amending Article 180-2 of that Act (excluding the part changing "or item (v) (Domestic source income)" to ", item (v) or item (xii)" in paragraph (1) of that Article), the provision amending Article 181, paragraph (2) of that Act, the provision amending Article 212 of that Act, the provision amending Article 224, paragraphs (1) and (2) of that Act, the provision amending Article 224-3, paragraph (2), item (vi) of that Act, the provision amending Article 224-4 of that Act (excluding the part concerning item (ii) of that Article), the provision amending Article 225, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph and the part changing "beneficiary certificates" to "beneficial interests" in item (ii) of that paragraph), the provision amending paragraph (2) of that Article, the provision amending Article 227 of that Act, the provision amending Article 228-4 of that Act (limited to the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending Article 234, paragraph (1), item (ii) of that Act and the provision amending Article 242, item (v) of that Act, 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;
第一条中所得税法の目次の改正規定、同法第二条第一項第八号の次に二号を加える改正規定(第八号の三に係る部分に限る。)、同項第十一号の改正規定(「同条第二十八項」を「同条第二十二項」に改める部分を除く。)、同項第十五号の改正規定(「第二条第二十一項」を「第二条第十四項」に改める部分を除く。)、同項第十五号の三の改正規定(「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。)、同項第十五号の四の次に一号を加える改正規定、同法第五条の改正規定、同法第一編第二章の次に一章を加える改正規定、同法第七条第一項第五号の改正規定、同法第十条第一項第三号の改正規定、同法第十一条の改正規定(同条第一項中「受益証券」を「受益権」に改める部分を除く。)、同法第十三条の改正規定、同法第十四条第一項の改正規定、同法第十七条の改正規定、同法第二十四条第一項の改正規定、同法第二十五条第一項第一号の改正規定、同項第二号の改正規定、同項第三号の改正規定、同法第三十六条第三項の改正規定、同法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。)、同法第七十八条第三項の改正規定、同法第九十二条の改正規定、同法第百五十七条第四項の改正規定(「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。)、同法第百六十一条第五号ロの改正規定、同法第百六十九条第二号の改正規定、同法第百七十六条の改正規定(同条第一項中「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「第二十三条第一項(利子所得)に規定する利子等又は第二十四条第一項(配当所得)に規定する配当等」を「利子等、配当等又は第百七十四条第九号(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。)、同法第百八十条第一項第一号の改正規定、同法第百八十条の二の改正規定(同条第一項中「又は第五号(国内源泉所得)」を「、第五号又は第十二号」に改める部分を除く。)、同法第百八十一条第二項の改正規定、同法第二百十二条の改正規定、同法第二百二十四条第一項及び第二項の改正規定、同法第二百二十四条の三第二項第六号の改正規定、同法第二百二十四条の四の改正規定(同条第二号に係る部分を除く。)、同法第二百二十五条第一項の改正規定(同項第一号に係る部分及び同項第二号中「受益証券」を「受益権」に改める部分を除く。)、同条第二項の改正規定、同法第二百二十七条の改正規定、同法第二百二十八条の四の改正規定(「(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。)、同法第二百三十四条第一項第二号の改正規定並びに同法第二百四十二条第五号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 Article 12, the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Articles 1 and 2" to "Articles 1 to 2-2" and the part changing "Article 86-6" to "Article 86-5"), the provision amending Article 2 of that Act, the provision adding one Article after that Article in Chapter I of that Act, the provision amending Article 3-2 of that Act (limited to the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (5) of that Act, the provision amending Article 6, paragraph (3) of that Act, the provision amending Article 8-2, paragraph (1) of that Act (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (5) of that Article, the provision amending Article 9, paragraph (1) of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending paragraph (3) of that Article, the provision amending Article 9-2, paragraph (4) of that Act, the provision amending Article 9-4, paragraph (1) of that Act (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 paragraph (2) of that Article (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (3) of that Article, the provision renumbering that paragraph as paragraph (4) of that Article, the provision adding one paragraph after paragraph (2) of that Article, the provision adding one paragraph to that Article, the provision adding one Article after Article 9-5 of that Act, the provision amending Article 9-7, paragraph (1) of that Act, the provision amending Article 28-4 of that Act, the provision amending Article 32, paragraph (2) of that Act (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10, paragraph (2), item (vi) of that Act, the provision amending paragraph (3), item (i) of that Article (limited to the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation; the same applies hereinafter in this item)" 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 item (ii) of that paragraph (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 item (iii) of that paragraph, the provision amending paragraph (4) of that Article, the provision amending Article 37-11, paragraph (1) of that Act (limited to the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock Investment Trusts prescribed in Article 3-2)" after "stock, etc. Securities Investment Trusts" in that paragraph and the part concerning item (iv) of that paragraph), the provision amending Article 37-14, paragraph (1), item (iii) of that Act, the provision amending Article 39, paragraph (1) of that Act, the provision amending Article 40-4, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 40-5 of that Act, the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending Article 41-4-2 of that Act (including its heading), the provision amending Article 41-9, paragraph (4) of that Act, the provision amending Article 41-12, paragraph (4) of that Act, the provision amending Article 42-4, paragraph (11), items (iv) and (vii) and paragraph (14) of that Act, the provision amending Article 42-5 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" in paragraph (8) of that Article), the provision amending Article 42-6, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-7, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-9, paragraph (3) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 42-10, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 42-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (10) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-2, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending Article 52-3, paragraph (2) of that Act, the provision amending paragraph (12) of that Article, the provision amending Article 62, paragraph (1) of that Act (limited to the part changing "Article 92" to "Article 92, paragraph (1)"), the provision amending Article 62-3, paragraph (2), item (i), (a) of that Act, the provision amending (b) of that item (excluding the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in (b)(2) of that item), the provision amending paragraph (3) of that Article, the provision amending Article 65-7, paragraph (15), item (i) of that Act, the provision amending Article 66-4, paragraph (6) of that Act, the provision amending Article 66-6, paragraph (2), item (iii) of that Act (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending paragraph (4), item (i) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 66-8, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending Article 67-6, paragraph (1) of that Act, the provision amending the heading preceding Article 67-12 of that Act, the provision amending that Article, the provision amending Article 67-13, paragraph (3) of that Act, the provision deleting Article 68-3-2 of that Act, the provision amending Article 68-3-3 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-2 of that Act, the provision amending Article 68-3-4 of that Act (including its heading) (excluding the part concerning paragraph (1), item (i) of that Article), the provision renumbering that Article as Article 68-3-3 of that Act and adding one Article after that Article, the provision deleting Articles 68-3-5 through 68-3-14 of that Act, the provision amending Article 68-4 of that Act, the provision amending Article 68-9, paragraph (11), items (iv) and (viii) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-10 of that Act (limited to the part concerning paragraph (4) of that Article and the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and "item (xxxi)-3 of that Article" to "item (xxxii) of that Article" in paragraph (9) of that Article), the provision amending Article 68-11, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-12, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-13, paragraph (3) of that Act, the provision amending paragraph (7) of that Article, the provision amending Article 68-14, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-15, paragraph (5) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (11) of that Article (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)" and the part changing "item (xxxi)-3 of that Article" to "item (xxxii) of that Article"), the provision amending Article 68-40, paragraph (2) of that Act (limited to the part changing "Article 2, item (xxxi)-3" to "Article 2, item (xxxii)"), the provision amending paragraph (3) of that Article, the provision amending Article 68-41, paragraph (2) of that Act, the provision amending paragraphs (9) and (12) of that Article, the provision amending Article 68-68, paragraph (2), item (i), (b) of that Act, the provision amending Article 68-78, paragraph (15), item (i) of that Act, the provision amending Article 68-88, paragraph (5) of that Act, the provision amending paragraph (14) of that Article, the provision amending Article 68-90, paragraph (4), item (i) of that Act, the provision amending paragraph (5) of that Article, the provision adding two paragraphs to that Article, the provision amending Article 68-92, paragraph (1) of that Act, the provision amending paragraph (5) of that Article, the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding Article 68-105-2 of that Act, the provision amending that Article, the provision amending Article 68-105-3, paragraph (3) of that Act, the provision amending Article 68-109, paragraph (2) of that Act, the provision amending Article 68-110 of that Act, the provision amending Article 68-111 of that Act, the provision amending Article 70, paragraph (3) of that Act, the provision deleting Articles 86-4 and 86-5 of that Act, the provision amending Article 86-6, paragraph (1) of that Act, the provision renumbering that Article as Article 86-4 and adding one Article after that Article in Chapter VI, Section 1 of that Act and the provision amending Article 90-10, paragraph (3) of that Act, and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and Article 139 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets through the Reform of Securities Settlement Systems, etc. (Act No. 65 of 2002) (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 Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', 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 paragraph (5) of that Article (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'");
第十二条中租税特別措置法の目次の改正規定(「第一条・第二条」を「第一条―第二条の二」に改める部分及び「第八十六条の六」を「第八十六条の五」に改める部分に限る。)、同法第二条の改正規定、同法第一章中同条の次に一条を加える改正規定、同法第三条の二の改正規定(「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「(同項に規定する剰余金の配当を除く。)」を加える部分に限る。)、同法第三条の三第五項の改正規定、同法第六条第三項の改正規定、同法第八条の二第一項の改正規定(同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分に限る。)、同法第八条の三第一項の改正規定(「受益証券」を「受益権」に改める部分を除く。)、同条第二項の改正規定(「受益証券」を「受益権」に改める部分を除く。)、同条第五項の改正規定、同法第九条第一項の改正規定(同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「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、同項第四号に係る部分及び同項第八号に係る部分を除く。)、同条第三項の改正規定、同法第九条の二第四項の改正規定、同法第九条の四第一項の改正規定(「、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。)、同条第二項の改正規定(「受益証券」を「受益権」に改める部分を除く。)、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同条に一項を加える改正規定、同法第九条の五の次に一条を加える改正規定、同法第九条の七第一項の改正規定、同法第二十八条の四の改正規定、同法第三十二条第二項の改正規定(同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。)、同法第三十七条の十第二項第六号の改正規定、同条第三項第一号の改正規定(「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。以下この号において同じ。)」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。)、同項第二号の改正規定(「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。)、同項第三号の改正規定、同条第四項の改正規定、同法第三十七条の十一第一項の改正規定(同項中「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「(第三条の二に規定する特定株式投資信託を除く。)」を加える部分及び同項第四号に係る部分に限る。)、同法第三十七条の十四第一項第三号の改正規定、同法第三十九条第一項の改正規定、同法第四十条の四第二項第三号の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第四十条の五の改正規定、同法第二章第四節の二第二款の改正規定、同法第四十一条の四の二(見出しを含む。)の改正規定、同法第四十一条の九第四項の改正規定、同法第四十一条の十二第四項の改正規定、同法第四十二条の四第十一項第四号及び第七号並びに第十四項の改正規定、同法第四十二条の五の改正規定(同条第四項に係る部分及び同条第八項中「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第四十二条の六第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第四十二条の七第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第四十二条の九第三項の改正規定、同条第六項の改正規定、同法第四十二条の十第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第四十二条の十一第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第五十二条の二第二項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同法第五十二条の三第二項の改正規定、同条第十二項の改正規定、同法第六十二条第一項の改正規定(「第九十二条」を「第九十二条第一項」に改める部分に限る。)、同法第六十二条の三第二項第一号イの改正規定、同号ロの改正規定(同号ロ(2)中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分を除く。)、同条第三項の改正規定、同法第六十五条の七第十五項第一号の改正規定、同法第六十六条の四第六項の改正規定、同法第六十六条の六第二項第三号の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、同条第四項第一号の改正規定、同条に二項を加える改正規定、同法第六十六条の八第一項の改正規定、同条第五項の改正規定、同法第三章第七節の四第二款の改正規定、同法第六十七条の六第一項の改正規定、同法第六十七条の十二の前の見出しの改正規定、同条の改正規定、同法第六十七条の十三第三項の改正規定、同法第六十八条の三の二を削る改正規定、同法第六十八条の三の三(見出しを含む。)の改正規定(同条第一項第一号に係る部分を除く。)、同条を同法第六十八条の三の二とする改正規定、同法第六十八条の三の四(見出しを含む。)の改正規定(同条第一項第一号に係る部分を除く。)、同条を同法第六十八条の三の三とし、同条の次に一条を加える改正規定、同法第六十八条の三の五から第六十八条の三の十四までを削る改正規定、同法第六十八条の四の改正規定、同法第六十八条の九第十一項第四号及び第八号の改正規定、同条第十四項の改正規定、同法第六十八条の十の改正規定(同条第四項に係る部分及び同条第九項中「第二条第三十一号の三」を「第二条第三十二号」に、「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。)、同法第六十八条の十一第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十一項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。)、同法第六十八条の十二第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十一項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。)、同法第六十八条の十三第三項の改正規定、同条第七項の改正規定、同法第六十八条の十四第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十一項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。)、同法第六十八条の十五第五項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第十一項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分及び「同条第三十一号の三」を「同条第三十二号」に改める部分に限る。)、同法第六十八条の四十第二項の改正規定(「第二条第三十一号の三」を「第二条第三十二号」に改める部分に限る。)、同条第三項の改正規定、同法第六十八条の四十一第二項の改正規定、同条第九項及び第十二項の改正規定、同法第六十八条の六十八第二項第一号ロの改正規定、同法第六十八条の七十八第十五項第一号の改正規定、同法第六十八条の八十八第五項の改正規定、同条第十四項の改正規定、同法第六十八条の九十第四項第一号の改正規定、同条第五項の改正規定、同条に二項を加える改正規定、同法第六十八条の九十二第一項の改正規定、同条第五項の改正規定、同章第二十四節第二款の改正規定、同法第六十八条の百五の二の前の見出しの改正規定、同条の改正規定、同法第六十八条の百五の三第三項の改正規定、同法第六十八条の百九第二項の改正規定、同法第六十八条の百十の改正規定、同法第六十八条の百十一の改正規定、同法第七十条第三項の改正規定、同法第八十六条の四及び第八十六条の五を削る改正規定、同法第八十六条の六第一項の改正規定、同法第六章第一節中同条を第八十六条の四とし、同条の次に一条を加える改正規定並びに同法第九十条の十第三項の改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びに第百三十九条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律(平成十四年法律第六十五号)附則第九条第二項の改正規定(「「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(第二十四条第一項(配当所得)に規定する剰余金の配当をいう。以下この号において同じ。)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。)及び同条第五項の改正規定(「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項(配当所得)に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分に限る。)
the following provisions: the date on which the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) comes into effect
次に掲げる規定 証券取引法等の一部を改正する法律(平成十八年法律第六十五号)の施行の日
in Article 1, the provision amending Article 2, paragraph (1), item (xi) of the Income Tax Act (limited to the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision amending item (xv) of that paragraph (limited to the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending item (xv)-3 of that paragraph (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 item (xvii) of that paragraph, the provision amending Article 10, paragraph (1) of that Act (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 Article 11, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 25, paragraph (1), item (iv) of that Act, the provision amending Article 45, paragraph (1), item (x) of that Act, the provision amending Article 224-3, paragraph (1), item (ii) of that Act, the provision amending paragraph (2), item (i) of that Article, the provision amending item (v) of that paragraph, the provision amending Article 224-4 of that Act (limited to the part concerning item (ii) of that Article), the provision amending Article 225, paragraph (1), item (i) of that Act, the provision amending item (ii) of that paragraph (limited to the part changing "beneficiary certificates" to "beneficial interests") and the provision amending the table of item (i) of Appended Table 1 of that Act (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);
第一条中所得税法第二条第一項第十一号の改正規定(「同条第二十八項」を「同条第二十二項」に改める部分に限る。)、同項第十五号の改正規定(「第二条第二十一項」を「第二条第十四項」に改める部分に限る。)、同項第十五号の三の改正規定(「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。)、同項第十七号の改正規定、同法第十条第一項の改正規定(「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。)、同法第十一条第一項の改正規定(「受益証券」を「受益権」に改める部分に限る。)、同法第二十五条第一項第四号の改正規定、同法第四十五条第一項第十号の改正規定、同法第二百二十四条の三第一項第二号の改正規定、同条第二項第一号の改正規定、同項第五号の改正規定、同法第二百二十四条の四の改正規定(同条第二号に係る部分に限る。)、同法第二百二十五条第一項第一号の改正規定、同項第二号の改正規定(「受益証券」を「受益権」に改める部分に限る。)及び同法別表第一第一号の表の改正規定(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 Article 12, the provision amending Article 3-2 of the Act on Special Measures Concerning Taxation (excluding the part changing "specified-purpose trust" to "Specified Trust That Issues Beneficiary Certificates" and adding "(excluding dividends of surplus prescribed in that paragraph)" after "dividends, etc. prescribed in"), the provision amending Article 3-3, paragraph (1) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 4, paragraph (1) of that Act, the provision amending Article 4-2, paragraph (1) of that Act (limited to the part changing "Securities companies" to "financial instruments business operators"), the provision amending Article 5-2, paragraph (2) of that Act (excluding the part adding "and book-entry transfer local government bonds" after "book-entry transfer national government bonds"), the provision amending paragraph (5), item (vii) of that Article, the provision amending paragraph (14), item (i) of that Article (limited to the part changing "Securities companies, etc." to "financial instruments business operators, etc."), the provision amending Article 6, paragraph (8) of that Act, the provision amending paragraph (9), item (ii), (b) of that Article, the provision amending Article 8 of that Act, the provision amending Article 8-2, paragraph (1) of that Act (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in that paragraph and the part changing "Article 230, item (iv)" to "Article 230, paragraph (1), item (iv)" in item (ii) of that paragraph), the provision amending Article 8-3, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 8-5 of that Act (excluding the part concerning paragraph (4) of that Article), the provision amending Article 9, paragraph (1) of that Act (limited to the part changing "beneficiary certificates" to "beneficial interests" and "Article 2, paragraph (28)" to "Article 2, paragraph (22)" in item (i) of that paragraph, the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in item (ii) of that paragraph, the part concerning item (iv) of that paragraph and the part concerning item (viii) of that paragraph), the provision amending Article 9-3, paragraph (1) of that Act, the provision amending Article 9-4, paragraph (1), item (i) of that Act, the provision amending paragraph (2) of that Article (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending Article 9-5 of that Act (including its heading), the provision amending Article 9-6, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending Article 29-2 of that Act, the provision amending Article 32, paragraph (2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)" in item (ii) of that paragraph), the provision amending Article 37-10 of that Act (limited to the part concerning paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part concerning item (vi) of that paragraph) and the part concerning paragraph (3), item (iv) of that Article), the provision amending Article 37-10-2, paragraph (1) of that Act, the provision amending Article 37-11, paragraph (1) of that Act (excluding the part changing "December 31, 2007" to "December 31, 2008" in that paragraph, the part changing "paragraph (4) of that Article" to "item (v) of that paragraph" and adding "(excluding specified stock Investment Trusts prescribed in Article 3-2)" after "stock, etc. Securities Investment Trusts", and the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iv) of that paragraph, renumbering item (vii) of that paragraph as item (viii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in item (v) of that paragraph and renumbering that item as item (vi) of that paragraph, and adding one item after item (iv) of that paragraph), the provision amending Article 37-11-3 of that Act (excluding the part concerning paragraph (1) of that Article, 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 paragraph (3), item (i) of that Article, 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 item (ii) of that paragraph), the provision amending Article 37-11-4 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (5) of that Article), the provision amending Article 37-13, paragraph (1), item (iii) of that Act, the provision amending Article 37-13-2, paragraph (1) of that Act, the provision amending Article 37-13-3, paragraph (1) of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009" in that paragraph), the provision amending Article 37-14, paragraph (1) of that Act (excluding the part changing "paragraph (4)" to "the items of paragraph (4)" in item (iii) of that paragraph, renumbering item (vi) of that paragraph as item (vii) of that paragraph, renumbering item (v) of that paragraph as item (vi) of that paragraph, adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in item (iv) of that paragraph and renumbering that item as item (v) of that paragraph, and adding one item after item (iii) of that paragraph), the provision amending Article 37-15 of that Act, the provision amending Article 41-9, paragraph (2) of that Act, the provision amending Article 41-12, paragraph (9) of that Act, the provision amending Article 41-14 of that Act, the provision amending Article 42-2, paragraph (4), item (ii), (a) of that Act, the provision amending Article 62-3, paragraph (2), item (i), (b)(2) of that Act (limited to the part changing "Article 2, paragraph (19)" to "Article 2, paragraph (12)" and the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending Article 67-14, paragraph (1), item (i) of that Act, the provision amending item (ii), (e) of that paragraph, the provision amending Article 67-15, paragraph (1) of that Act, the provision amending paragraph (2) of that Article, the provision amending the row for Article 2, item (x) in the table in paragraph (3) of that Article, the provision amending the row for Article 57-10, paragraph (1) in the table in paragraph (4) of that Article, the provision amending Article 68-3-3, paragraph (1), item (i) of that Act, the provision amending Article 68-3-4, paragraph (1), item (i) of that Act, the provision amending Article 69-5, paragraph (2), item (i) of that Act, the provision amending items (iii) and (v) of that paragraph, the provision amending Article 83-3 of that Act and the provision amending Article 91-4 of that Act (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and 134 of the Supplementary Provisions, and, in Article 152 of the Supplementary Provisions, the provision amending Article 9, paragraph (2) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts for the Development of Securities Markets 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 Article 24, paragraph (1) (Dividend Income); the same applies hereinafter in this item)', 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 paragraph (5) of that Article (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in Article 24, paragraph (1) (Dividend Income)', the phrase 'Trust Act' in paragraph (3) of that Article is deemed to be replaced with 'Act on Charitable Trust', and the phrase 'Article 66' is deemed to be replaced with 'Article 1'"), the provision amending Article 10, paragraph (2) of the Supplementary Provisions of that Act and the provision adding the following as the second sentence of paragraph (15) of that Article;
第十二条中租税特別措置法第三条の二の改正規定(「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「(同項に規定する剰余金の配当を除く。)」を加える部分を除く。)、同法第三条の三第一項の改正規定、同条第六項の改正規定、同法第四条第一項の改正規定、同法第四条の二第一項の改正規定(「証券業者」を「金融商品取引業者」に改める部分に限る。)、同法第五条の二第二項の改正規定(「振替国債」の下に「及び振替地方債」を加える部分を除く。)、同条第五項第七号の改正規定、同条第十四項第一号の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分に限る。)、同法第六条第八項の改正規定、同条第九項第二号ロの改正規定、同法第八条の改正規定、同法第八条の二第一項の改正規定(同項中「配当等で」を「剰余金の配当で」に改める部分及び同項第二号中「第二百三十条第四号」を「第二百三十条第一項第四号」に改める部分を除く。)、同法第八条の三第一項の改正規定(「受益証券」を「受益権」に改める部分に限る。)、同条第二項の改正規定(「受益証券」を「受益権」に改める部分に限る。)、同法第八条の五の改正規定(同条第四項に係る部分を除く。)、同法第九条第一項の改正規定(同項第一号中「受益証券」を「受益権」に、「第二条第二十八項」を「第二条第二十二項」に改める部分、同項第二号中「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、同項第四号に係る部分及び同項第八号に係る部分に限る。)、同法第九条の三第一項の改正規定、同法第九条の四第一項第一号の改正規定、同条第二項の改正規定(「受益証券」を「受益権」に改める部分に限る。)、同法第九条の五(見出しを含む。)の改正規定、同法第九条の六第一項の改正規定(「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。)、同法第二十九条の二の改正規定、同法第三十二条第二項の改正規定(同項第二号中「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。)、同法第三十七条の十の改正規定(同条第一項に係る部分、同条第二項に係る部分(同項第六号に係る部分を除く。)及び同条第三項第四号に係る部分に限る。)、同法第三十七条の十の二第一項の改正規定、同法第三十七条の十一第一項の改正規定(同項中「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「同条第四項」を「同項第五号」に改め、「株式等証券投資信託」の下に「(第三条の二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同項第四号中「第四項」を「第四項各号」に改め、同項第七号を同項第八号とし、同項第六号を同項第七号とし、同項第五号中「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、同号を同項第六号とし、同項第四号の次に一号を加える部分を除く。)、同法第三十七条の十一の三の改正規定(同条第一項に係る部分、同条第三項第一号中「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」に改める部分及び同項第二号中「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。)、同法第三十七条の十一の四の改正規定(同条第二項に係る部分及び同条第五項に係る部分を除く。)、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二第一項の改正規定、同法第三十七条の十三の三第一項の改正規定(同項中「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。)、同法第三十七条の十四第一項の改正規定(同項第三号中「第四項」を「第四項各号」に改め、同項第六号を同項第七号とし、同項第五号を同項第六号とし、同項第四号中「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、同号を同項第五号とし、同項第三号の次に一号を加える部分を除く。)、同法第三十七条の十五の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第九項の改正規定、同法第四十一条の十四の改正規定、同法第四十二条の二第四項第二号イの改正規定、同法第六十二条の三第二項第一号ロ(2)の改正規定(「第二条第十九項」を「第二条第十二項」に改める部分及び「第二条第二十一項」を「第二条第十四項」に改める部分に限る。)、同法第六十七条の十四第一項第一号の改正規定、同項第二号ホの改正規定、同法第六十七条の十五第一項の改正規定、同条第二項の改正規定、同条第三項の表第二条第十号の項の改正規定、同条第四項の表第五十七条の十第一項の項の改正規定、同法第六十八条の三の三第一項第一号の改正規定、同法第六十八条の三の四第一項第一号の改正規定、同法第六十九条の五第二項第一号の改正規定、同項第三号及び第五号の改正規定、同法第八十三条の三の改正規定並びに同法第九十一条の四の改正規定(「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。)並びに附則第八十五条及び第百三十四条の規定並びに附則第百五十二条中証券決済制度等の改革による証券市場の整備のための関係法律の整備等に関する法律附則第九条第二項の改正規定(「「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(第二十四条第一項(配当所得)に規定する剰余金の配当をいう。以下この号において同じ。)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。)、同条第五項の改正規定(「「又は収益の分配」」を「「、収益の分配又は第二十四条第一項(配当所得)に規定する剰余金の配当」と、同条第三項中「信託法」とあるのは「公益信託ニ関スル法律」と、「第六十六条」とあるのは「第一条」」に改める部分を除く。)、同法附則第十条第二項の改正規定及び同条第十五項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 Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006) comes into effect
次に掲げる規定 貸金業の規制等に関する法律等の一部を改正する法律(平成十八年法律第百十五号)の施行の日
in Article 1, 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).
第一条中所得税法別表第一第一号の表の改正規定(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。)