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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, 1999; 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、平成十一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, the provisions deleting the second sentence of , the provisions amending and , the provisions adding one Article after , the provisions making Subsection 6 of Section 2 of Chapter III into Subsection 7 and adding a subsection heading before , the provisions amending and , the provisions deleting , the provisions amending , and , the provisions amending of the Supplementary Provisions, the provisions making into of the Supplementary Provisions and adding one Article after of the Supplementary Provisions, and the provisions amending of the Supplementary Provisions, and the provisions of the following Article and Articles 9, and of the Supplementary Provisions: January 1, 2000;

目次の改正規定、後段を削る改正規定、及びの改正規定、の次に一条を加える改正規定、第三章第二節中第六款を第七款とし、の前に款名を付する改正規定、及びの改正規定、を削る改正規定、、及びの改正規定、の改正規定、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次条、附則第九条、及びの規定　平成十二年一月一日

the provisions amending , the provisions adding seven items after , the provisions amending , the provisions amending , the provisions adding seven items after , the provisions amending , the provisions amending , the provisions amending and of the Supplementary Provisions, the provisions amending (limited to the part replacing "in , the phrase '2/100' is deemed to be replaced with '4/100', in , the phrase '1,200,000 yen' is deemed to be replaced with '2,400,000 yen', and '2/100' is deemed to be replaced with '5.5/100'" with "in , the phrase '2/100' is deemed to be replaced with '4/100'"), the provisions amending , and of the Supplementary Provisions, and the provisions amending of the Supplementary Provisions (limited to the part pertaining to ), and the provisions of Article 3, paragraphs (4) through (6), Article 5, paragraph (2), Article 7, paragraphs (4) through (6), and Article 8, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2000;

の改正規定、の次に七号を加える改正規定、の改正規定、の改正規定、の次に七号を加える改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定（「中「百分の二」とあるのは「百分の四」と、中「百二十万円」とあるのは「二百四十万円」と、「百分の二」とあるのは「百分の五・五」」を「中「百分の二」とあるのは「百分の四」」に改める部分に限る。）、、及びの改正規定並びにの改正規定（に係る部分に限る。）並びに附則第三条第四項から第六項まで、第五条第二項、第七条第四項から第六項まで並びに第八条第三項及び第四項の規定　平成十二年四月一日

the provisions adding two items after (limited to the part pertaining to ): the date of enforcement of the ;

の次に二号を加える改正規定（に係る部分に限る。）　の施行の日

the provisions amending and and , the provisions making into and adding one item after , and the provisions of Article 10, paragraph (4) and Article 13, paragraph (3) of the Supplementary Provisions: the date of enforcement of the ;

及び並びにの改正規定並びにをとし、の次に一号を加える改正規定並びに附則第十条第四項及び第十三条第三項の規定　の施行の日

the provisions amending and of the Supplementary Provisions, and the provisions of Article 6 and of the Supplementary Provisions: May 1, 1999;

及びの改正規定並びに附則第六条及びの規定　平成十一年五月一日

the provisions amending and of the Supplementary Provisions, and the provisions of Article 8, paragraph (15) of the Supplementary Provisions: the date of enforcement of the ;

及びの改正規定並びに附則第八条第十五項の規定　の施行の日

the provisions adding one paragraph to of the Supplementary Provisions: the date of enforcement of the .

に一項を加える改正規定　の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Delinquency Charges and Interest on Refund

第二条（延滞金及び還付加算金に関する経過措置）

The provisions of Article 3-2 and Article 12, paragraph (2) of the Supplementary Provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the portion of delinquency charges and interest on refund corresponding to the period on or after January 1, 2000, and for the portion corresponding to the period before that date, the provisions then in force continue to govern.

改正後の地方税法（以下「新法」という。）附則第三条の二及び第十二条第二項の規定は、延滞金及び還付加算金のうち平成十二年一月一日以後の期間に対応するものについて適用し、同日前の期間に対応するものについては、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

第三条（道府県民税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1999 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1998, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、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。

The provisions of before the amendment (hereinafter referred to as the "Former Act") remain in force with respect to the application of the provisions of Article 32, paragraph (2) of the New Act to the transfer prescribed in , of the transferred assets prescribed in prior to amendment by the provisions of (hereinafter referred to as the "Act on Special Measures Concerning Taxation Before the Amendment") that was carried out before January 1, 1999.

改正前の地方税法（以下「旧法」という。）の規定は、平成十一年一月一日前に行われたの規定による改正前のに規定する譲渡資産のに規定する譲渡に係る新法第三十二条第二項の規定の適用については、なおその効力を有する。

The provisions of Article 4-2 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.

新法附則第四条の二の規定は、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一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, paragraphs (1) and (2), Article 34-2, Article 34-3 and Article 40, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2000 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1999, the provisions then in force continue to govern.

新法附則第三十四条第一項及び第二項、第三十四条の二、第三十四条の三並びに及びの規定は、平成十二年度以後の年度分の個人の道府県民税について適用し、平成十一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。

For the income from transfers of shares, etc. (meaning the income from transfers of shares, etc. prescribed in Before the Amendment; the same applies in the following paragraph) from the transfer of listed shares, etc. prescribed in Before the Amendment that a person liable for the income levy made before April 1, 1999 (hereinafter referred to as "the Effective Date"), the provisions then in force continue to govern.

所得割の納税義務者が平成十一年四月一日（以下「施行日」という。）前に行った改正前のに規定する上場株式等の譲渡による株式等に係る譲渡所得等（に規定する株式等に係る譲渡所得等をいう。次項において同じ。）については、なお従前の例による。

For the income from transfers of shares, etc. from the transfer of listed shares, etc. prescribed in Before the Amendment that a person liable for the income levy makes during the period from the Effective Date to December 31, 2002, the provisions of of the Supplementary Provisions of the Former Act remain in force. In this case, the phrase "" in is deemed to be replaced with "the Act on Special Measures Concerning Taxation prior to amendment by the provisions of , which is to remain in force pursuant to the provisions of ".

所得割の納税義務者が施行日から平成十四年十二月三十一日までの間に行う改正前のに規定する上場株式等の譲渡による株式等に係る譲渡所得等については、の規定は、なおその効力を有する。この場合において、中「」とあるのは、「の規定によりなお効力を有することとされるの規定による改正前の租税特別措置法」とする。

The provisions of Article 8, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the Effective Date, and for corporate prefectural inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

新法附則第八条第一項の規定は、施行日以後に開始する事業年度分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税については、なお従前の例による。

For corporate prefectural inhabitant tax for the business year that includes the day on which a corporation, having acquired, or manufactured or constructed, before the Effective Date the assets for basic technology research and development prescribed in of the Supplementary Provisions of the Former Act and used them for its business, so used them, the provisions then in force continue to govern.

施行日前にに規定する基盤技術開発研究用資産を取得し、又は製作し、若しくは建設して、これをその事業の用に供した法人の当該事業の用に供した日を含む事業年度分の法人の道府県民税については、なお従前の例による。

Supplementary Provisions, Article 4Transitional Measures Concerning Enterprise Tax

第四条（事業税に関する経過措置）

The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply beginning with individual enterprise tax for fiscal year 1999, and for individual enterprise tax up to fiscal year 1998, the provisions then in force continue to govern.

新法第七十二条の十八第一項及び第二項の規定は、平成十一年度分の個人の事業税から適用し、平成十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。

The provisions of of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.

の規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。

Supplementary Provisions, Article 5Transitional Measures Concerning Real Property Acquisition Tax

第五条（不動産取得税に関する経過措置）

Except as otherwise specially provided, the provisions of the New Act concerning real property acquisition tax apply to real property acquisition tax to be imposed on acquisitions of real property on or after the Effective Date, and for real property acquisition tax imposed on acquisitions of real property before the Effective Date, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定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。

The provisions of Article 73-4, paragraph (1), items (iv) through (v) of the New Act apply to real property acquisition tax to be imposed on acquisitions of the real property prescribed in those provisions on or after April 1, 2000, and for real property acquisition tax imposed on acquisitions of the real property prescribed in and of the Former Act before that date, the provisions then in force continue to govern.

新法第七十三条の四第一項第四号から第五号までの規定は、平成十二年四月一日以後のこれらの規定に規定する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、同日前の及びに規定する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。

The provisions of Article 73-24, paragraph (2) of the New Act and Article 10-2, paragraph (3) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure prescribed in Article 73-24, paragraph (1) of the New Act that was newly constructed on or after April 1, 1998 and has not yet been used for residence, and the land pertaining to that dwelling eligible for the special measure, are acquired, and for real property acquisition tax to be imposed on the acquisition of the land in the case where a dwelling eligible for the special measure that was newly constructed before that date and the land pertaining to that dwelling eligible for the special measure are acquired, the provisions then in force continue to govern.

新法第七十三条の二十四第二項及びの規定は、平成十年四月一日以後に新築された新法第七十三条の二十四第一項に規定する特例適用住宅でまだ人の居住の用に供されたことのないもの及び当該特例適用住宅に係る土地を取得した場合における当該土地の取得に対して課すべき不動産取得税について適用し、同日前に新築された当該特例適用住宅及び当該特例適用住宅に係る土地を取得した場合における当該土地の取得に対して課すべき不動産取得税については、なお従前の例による。

The provisions of and of the Supplementary Provisions of the Former Act remain in force with respect to real property acquisition tax to be imposed on the real property prescribed in of the Supplementary Provisions of the Former Act that is acquired by a person who received a transfer of business pertaining to the approval under (including the approval of a change under ) or the approval under (including the approval of a change under ) given before the Effective Date. In this case, the phrase " of the Supplementary Provisions" in of the Supplementary Provisions of the Former Act is deemed to be replaced with " prior to amendment by the ".

及びの規定は、の承認（の規定による変更の承認を含む。）又はの承認（の規定による変更の承認を含む。）に係る営業の譲渡を受けた者が取得するに規定する不動産に対して課すべき不動産取得税については、なおその効力を有する。この場合において、中「」とあるのは、「による改正前の」とする。

Supplementary Provisions, Article 6Transitional Measures Concerning Prefectural Tobacco Tax and Municipal Tobacco Tax

第六条（道府県たばこ税及び市町村たばこ税に関する経過措置）

For prefectural tobacco tax and municipal tobacco tax imposed, or that should have been imposed, before May 1, 1999, the provisions then in force continue to govern.

平成十一年五月一日前に課した、又は課すべきであった道府県たばこ税及び市町村たばこ税については、なお従前の例による。

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