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, 2000; provided, however, that the provisions set forth in the following items come into effect as of the day specified in the relevant item.
この法律は、平成十二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 73-7, item (x) of the Local Tax Act, the provisions adding one Article after Article 73-27-8 of that Act, and the provisions amending Article 603 of that Act in Article 1: the date of enforcement of the Act Partially Amending the Cropland Act (Act No. 143 of 2000)
第一条中地方税法第七十三条の七第十号の改正規定、同法第七十三条の二十七の八の次に一条を加える改正規定及び同法第六百三条の改正規定 農地法の一部を改正する法律（平成十二年法律第百四十三号）の施行の日
The provisions amending Article 73-14, paragraph (6) and Article 586, paragraph (2), item (ix)-2 of the Local Tax Act, the provisions amending Article 15, paragraph (33) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2000" with "March 31, 2002"), the provisions deleting paragraph (35) of that Article, making paragraph (34) of that Article paragraph (35) of that Article, and adding one paragraph after paragraph (33) of that Article in Article 1, and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Food Distribution Structure (Act No. 66 of 2000)
The provisions adding one paragraph after Article 701-34, paragraph (8) of the Local Tax Act, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (28) of that Article), and the provisions adding four paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (48) of that Article) in Article 1: the date of enforcement of the Act on Promotion of Smooth Mobility of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation Facilities (Act No. 68 of 2000)
第一条中地方税法第七百一条の三十四第八項の次に一項を加える改正規定、同法附則第十一条に二項を加える改正規定（同条第二十八項に係る部分に限る。）及び同法附則第十五条に四項を加える改正規定（同条第四十八項に係る部分に限る。） 高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律（平成十二年法律第六十八号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning Delinquency Charges
第二条（延滞金に関する経過措置）
With regard to delinquency charges on special local consumption tax for which the provisions then in force continue to govern pursuant to Article 7, paragraph (1) 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 provisions of Article 3-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force.
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）附則第七条第一項の規定によりなお従前の例によることとされる特別地方消費税に係る延滞金については、第一条の規定による改正前の地方税法（以下「旧法」という。）附則第三条の二の規定は、なおその効力を有する。
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 provided for in the following paragraph, 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 2000 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 1999.
次項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 35-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2001 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2000.
新法附則第三十五条の三の規定は、平成十三年度以後の年度分の個人の道府県民税について適用し、平成十二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 24, paragraph (5) and Article 53, paragraph (1) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 2000 (hereinafter referred to as the "Effective Date").
新法第二十四条第五項及び第五十三条第一項の規定は、平成十二年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用する。
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 9, paragraph (3) 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.
旧法附則第九条第三項の規定は、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。
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2000 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2000.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2000, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (3)