Articles 1 to 3, Supplementary Provisions (Act No. 12 of 1996) — Local Tax Act

3 articles

Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:

この法律は、平成八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 provisions amending Article 349-3, paragraph (21) of the Local Tax Act in Article 1, the provisions adding one paragraph to Article 349-3 of that Act, the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 33-3, paragraphs (2) and (3), Article 33-4, paragraph (3) and Article 34 of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article"), and the provisions amending Article 34-3, paragraphs (1) and (3) and Article 35 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (5), Article 11, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: April 1, 1997;

第一条中地方税法第三百四十九条の三第二十一項の改正規定、同条に一項を加える改正規定、同法第七百二条第二項の改正規定、同法附則第三十三条の三第二項及び第三項、附則第三十三条の四第三項並びに附則第三十四条の改正規定、同法附則第三十四条の二第一項の改正規定（「（同条第二項の規定により読み替えて適用される場合を含む。）」を削る部分に限る。）、同条第四項の改正規定（「前条第五項」を「前条第四項」に改める部分に限る。）並びに同法附則第三十四条の三第一項及び第三項並びに附則第三十五条の改正規定並びに附則第六条第五項、第十一条第二項及び第十二条第一項の規定　平成九年四月一日

the provisions amending Article 34-2 of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part in the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)" and the part in the provisions amending paragraph (4) of that Article replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article") and the provisions of Article 12, paragraph (2) of the Supplementary Provisions: April 1, 1998;

第一条中地方税法附則第三十四条の二の改正規定（同条第一項の改正規定中「（同条第二項の規定により読み替えて適用される場合を含む。）」を削る部分及び同条第四項の改正規定中「前条第五項」を「前条第四項」に改める部分を除く。）及び附則第十二条第二項の規定　平成十年四月一日

the provisions amending Article 349-3, paragraph (5) of the Local Tax Act in Article 1 and the provisions of Article 6, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996).

第一条中地方税法第三百四十九条の三第五項の改正規定及び附則第六条第四項の規定　海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax

第二条（道府県民税に関する経過措置）

Except as provided for in Article 12 of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1996 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1995, the provisions then in force continue to govern.

附則第十二条に定めるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、平成八年度以後の年度分の個人の道府県民税について適用し、平成七年度分までの個人の道府県民税については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax

第三条（事業税に関する経過措置）

The provisions of Article 72-14, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (limited to the part concerning the provisions of Article 63-2, paragraph (5) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) remain in force with respect to transfers, etc. of land pertaining to ultra-short-term ownership prescribed in Article 63-2, paragraph (1) of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 17 of 1996) that a corporation carried out before January 1, 1996.

第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第六十三条の二第五項の規定に関する部分に限る。）の規定は、法人の平成八年一月一日前に行った租税特別措置法の一部を改正する法律（平成八年法律第十七号）による改正前の租税特別措置法第六十三条の二第一項に規定する超短期所有に係る土地の譲渡等については、なおその効力を有する。

The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1996 and thereafter, and for individual enterprise tax up to fiscal year 1995, the provisions then in force continue to govern.

新法第七十二条の十七第三項第一号の規定は、平成八年度以後の年度分の個人の事業税について適用し、平成七年度分までの個人の事業税については、なお従前の例による。

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