Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1998; provided, however, that the provisions listed in the following items come into effect on the dates specified in those items:
この法律は、平成十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 the table of contents of the Local Tax Act, the provisions amending Article 129 of that Act, and the provisions adding a chapter to the main body of that Act (excluding the part relating to Article 756, paragraphs (3) and (4) of that Act) in Article 1, the provisions of Article 15 of the Supplementary Provisions, and the provisions of Article 30 of the Supplementary Provisions (limited to the provisions amending Article 7, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997)): the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation
第一条中地方税法の目次の改正規定、同法第百二十九条の改正規定及び同法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分を除く。）並びに附則第十五条の規定及び附則第三十条の規定（地方税法及び国有資産等所在市町村交付金法の一部を改正する法律（平成九年法律第九号）附則第七条第三項の改正規定に限る。） 公布の日から起算して一年を超えない範囲内において政令で定める日
The provisions amending Articles 34 and 314-2 of the Local Tax Act, the provisions adding a paragraph to Article 4 of the Supplementary Provisions of that Act, the provisions amending Article 33-3 of the Supplementary Provisions of that Act, the provisions deleting Article 33-4 of the Supplementary Provisions of that Act, the provisions amending Articles 34, 34-2, 34-3 and 35 of the Supplementary Provisions of that Act, and the provisions deleting Article 35-5, paragraph (2) of the Supplementary Provisions of that Act in Article 1, and the provisions of paragraph (2) of the following Article, Article 5, paragraph (2), Article 14 and Article 16 of the Supplementary Provisions: April 1, 1999
The provisions amending Article 73-4, paragraph (1), item (xvi) of the Local Tax Act in Article 1 (excluding the part replacing "item (ii) of that paragraph" with "item (iii) of that paragraph" and the part deleting ", real property used for the business prescribed in Article 7, paragraph (1), item (i) of the Act on Promotion of Concentration of Specified Businesses Contributing to Advancement of Regional Industry (Act No. 32 of 1988) (limited to that specified by Cabinet Order)"), the provisions amending Article 73-6, paragraph (3) of the Local Tax Act, the provisions adding five items after Article 586, paragraph (2), item (i)-20 of the Local Tax Act (limited to the part relating to items (i)-23 through (i)-25 of that paragraph), the provisions amending Article 11, paragraph (8) and Article 15, paragraph (11) of the Supplementary Provisions of the Local Tax Act, the provisions making Article 31-3, paragraph (9) of the Supplementary Provisions of the Local Tax Act paragraph (10) of that Article and adding a paragraph after paragraph (8) of that Article, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (18) and (19) of the Supplementary Provisions of the Local Tax Act and Article 32-9, paragraph (6) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas (Act No. 92 of 1998)
第一条中地方税法第七十三条の四第一項第十六号の改正規定（「同項第二号」を「同項第三号」に改める部分及び「、地域産業の高度化に寄与する特定事業の集積の促進に関する法律（昭和六十三年法律第三十二号）第七条第一項第一号に規定する業務（政令で定めるものに限る。）の用に供する不動産」を削る部分を除く。）、同法第七十三条の六第三項の改正規定、同法第五百八十六条第二項第一号の二十の次に五号を加える改正規定（同項第一号の二十三から第一号の二十五までに係る部分に限る。）、同法附則第十一条第八項及び第十五条第十一項の改正規定、同法附則第三十一条の三第九項を同条第十項とし、同条第八項の次に一項を加える改正規定並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第十八項及び第十九項並びに同法附則第三十二条の九第六項に係る部分に限る。） 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律（平成十年法律第九十二号）の施行の日
The provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1: the date of enforcement of the Act on Temporary Measures concerning Sophistication of Management of Food Manufacturing Process (Act No. 59 of 1998)
第一条中地方税法第七十三条の十四第六項の改正規定 食品の製造過程の管理の高度化に関する臨時措置法（平成十年法律第五十九号）の施行の日
The provisions amending Article 53, paragraph (3) of the Local Tax Act in Article 1 (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 321-8, paragraph (3) of the Local Tax Act (limited to the part adding ", Article 42-10, paragraph (5)" after "Article 42-8, paragraph (6)"), the provisions amending Article 586, paragraph (2), item (i)-10 of the Local Tax Act, the provisions adding five items after item (i)-20 of that paragraph (limited to the part relating to items (i)-21 and (i)-22 of that paragraph), and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-4, paragraphs (5), (16) and (17) of the Supplementary Provisions of the Local Tax Act and Article 32-7, paragraphs (8) and (9) of the Supplementary Provisions of the Local Tax Act), and the provisions of Article 9, paragraphs (3), (5) and (6) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 21 of 1998)
第一条中地方税法第五十三条第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第三百二十一条の八第三項の改正規定（「第四十二条の八第六項」の下に「、第四十二条の十第五項」を加える部分に限る。）、同法第五百八十六条第二項第一号の十の改正規定及び同項第一号の二十の次に五号を加える改正規定（同項第一号の二十一及び第一号の二十二に係る部分に限る。）並びに同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の四第五項、第十六項及び第十七項並びに同法附則第三十二条の七第八項及び第九項に係る部分に限る。）並びに附則第九条第三項、第五項及び第六項の規定 沖縄振興開発特別措置法の一部を改正する法律（平成十年法律第二十一号）の施行の日
The provisions adding an item after Article 586, paragraph (2), item (xx)-4 of the Local Tax Act in Article 1, and the provisions making Article 32-4 of the Supplementary Provisions of the Local Tax Act Article 32-11 of the Supplementary Provisions of the Local Tax Act and adding seven Articles before that Article (limited to the part relating to Article 32-9, paragraph (7) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Urban Renewal Act and the Act on Lending of Urban Development Funds (Act No. 80 of 1998)
第一条中地方税法第五百八十六条第二項第二十号の四の次に一号を加える改正規定及び同法附則第三十二条の四を同法附則第三十二条の十一とし、同条の前に七条を加える改正規定（同法附則第三十二条の九第七項に係る部分に限る。） 都市再開発法及び都市開発資金の貸付けに関する法律の一部を改正する法律（平成十年法律第八十号）の施行の日
The provisions adding two Articles after Article 700-20 of the Local Tax Act in Article 1, and the provisions of Article 11, paragraph (1) of the Supplementary Provisions: October 1, 1998
第一条中地方税法第七百条の二十の次に二条を加える改正規定及び附則第十一条第一項の規定 平成十年十月一日
The provisions adding a chapter to the main body of the Local Tax Act in Article 1 (limited to the part relating to Article 756, paragraphs (3) and (4) of the Local Tax Act): the date of enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998)
第一条中地方税法の本則に一章を加える改正規定（同法第七百五十六条第三項及び第四項に係る部分に限る。） 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）の施行の日
The provisions adding five paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (47) of the Supplementary Provisions of the Local Tax Act): the date of enforcement of the Act Partially Amending the Medical Care Act (Act No. 125 of 1997)
第一条中地方税法附則第十五条に五項を加える改正規定（同条第四十七項に係る部分に限る。） 医療法の一部を改正する法律（平成九年法律第百二十五号）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）
The provisions of Article 35 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") and Article 3-3, paragraphs (1) and (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1997.
第一条の規定による改正後の地方税法（以下「新法」という。）第三十五条並びに新法附則第三条の三第一項及び第二項の規定は、平成十年度以後の年度分の個人の道府県民税について適用し、平成九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。
The provisions of Article 34 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1998.
新法第三十四条並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の道府県民税について適用し、平成十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 New Act (limited to the part relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquires on or after April 1, 1998 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 23 of 1998) that a corporation acquired before the Effective Date.
新法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）第五十五条に関する部分に限る。）の規定は、法人の平成十年四月一日（以下「施行日」という。）以後に取得する租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正後の租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法等の一部を改正する法律（平成十年法律第二十三号）第一条の規定による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income that is the tax base of individual enterprise tax to be imposed on income from business during a year from 1998 onward, and the provisions then in force continue to govern the calculation of income that is the tax base of individual enterprise tax imposed on income from business during a year up to 1997.
新法第七十二条の十七第一項の規定は、平成十年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定について適用し、平成九年以前の年の年中における事業の所得に対して課する個人の事業税の課税標準である所得の算定については、なお従前の例による。
The provisions of Article 72-22, paragraph (1), item (ii), paragraphs (2) and (3), Article 72-48, paragraph (1) and Article 9-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date (including corporate enterprise tax for the business year in liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon a partial distribution of residual assets; the same applies hereinafter in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger before the Effective Date.
新法第七十二条の二十二第一項第二号、第二項及び第三項並びに第七十二条の四十八第一項並びに新法附則第九条の二第二項の規定は、施行日以後に開始する事業年度分の法人の事業税及び施行日以後の解散又は合併による清算所得に対する法人の事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Real Property Acquisition Tax
第四条（不動産取得税に関する経過措置）
The provisions of the New Act concerning real property acquisition tax (excluding the provisions of Articles 73-10 through 73-12 of the New Act) apply to real property acquisition tax to be imposed on the acquisition of real property on or after the Effective Date, and the provisions then in force continue to govern real property acquisition tax imposed on the acquisition of real property before the Effective Date.
新法の規定（新法第七十三条の十から第七十三条の十二までの規定を除く。）中不動産取得税に関する部分は、施行日以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures Concerning Municipal Inhabitant Tax
第五条（市町村民税に関する経過措置）
The provisions of Article 310 and Article 314-3 of the New Act and Article 3-3, paragraphs (3) and (4) of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1998 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1997.
新法第三百十条及び第三百十四条の三並びに新法附則第三条の三第三項及び第四項の規定は、平成十年度以後の年度分の個人の市町村民税について適用し、平成九年度分までの個人の市町村民税については、なお従前の例による。
The provisions of Article 314-2 of the New Act and Articles 33-3 through 34-2, Article 34-3 and Article 35 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 1999 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to fiscal year 1998.
新法第三百十四条の二並びに新法附則第三十三条の三から第三十四条の二まで、第三十四条の三及び第三十五条の規定は、平成十一年度以後の年度分の個人の市町村民税について適用し、平成十年度分までの個人の市町村民税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 27 of 1998.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1998, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 27 of 1998) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)