Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 1, 2003; provided, however, that the provisions of Article 2 come into effect as from the date of promulgation.
この法律は、平成十五年一月一日から施行する。ただし、第二条の規定は、公布の日から施行する。
Supplementary Provisions, Article 2Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二条（地方税法の一部改正に伴う経過措置）
The provisions of Article 35-2-2 of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 (referred to as the "New Act" in the following paragraph) apply to individual prefectural inhabitant tax and municipal inhabitant tax pertaining to transfers of the listed shares, etc. listed in the items of Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 134 of 2001) (referred to as the "Act on Special Measures Concerning Taxation as Amended" in the following paragraph), among the transfers of listed shares, etc. prescribed in that paragraph, that a person liable for the income levy makes on or after January 1, 2003.
第一条の規定による改正後の地方税法（次項において「新法」という。）附則第三十五条の二の二の規定は、所得割の納税義務者が平成十五年一月一日以後に行う租税特別措置法等の一部を改正する法律（平成十三年法律第百三十四号）第一条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次項において「改正後の租税特別措置法」という。）第三十七条の十一第一項に規定する上場株式等の譲渡のうち同項各号に掲げる上場株式等の譲渡に係る個人の道府県民税及び市町村民税について適用する。
The provisions of Article 35-2-3 of the Supplementary Provisions of the New Act apply to the amount of the loss on transfer pertaining to the listed shares, etc. prescribed in Article 35-2-3, paragraph (2) of the Supplementary Provisions of the New Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), in respect of transfers of the listed shares, etc. listed in the items of Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended, among the transfers of listed shares, etc. prescribed in Article 37-11, paragraph (1) of the Act on Special Measures Concerning Taxation as Amended, that a person liable for the income levy of prefectural inhabitant tax and municipal inhabitant tax makes on or after January 1, 2003.
新法附則第三十五条の二の三の規定は、道府県民税及び市町村民税の所得割の納税義務者が平成十五年一月一日以後に行う改正後の租税特別措置法第三十七条の十一第一項に規定する上場株式等の譲渡のうち同項各号に掲げる上場株式等の譲渡に係る新法附則第三十五条の二の三第二項（同条第七項において準用する場合を含む。）に規定する上場株式等に係る譲渡損失の金額について適用する。
Act on Special Measures Concerning Taxation as Amendedmachine translation
「改正後の租税特別措置法」
In Article 2 of the supplementary provisions (附則) of Act No. 133 of 2001, the Act on Special Measures Concerning Taxation as amended by Article 1 of Act No. 134 of 2001, an Act partially amending it and other Acts.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)
the New Actmachine translation
「新法」
In Article 2 of the supplementary provisions (附則) of Act No. 133 of 2001, the Local Tax Act as amended by Article 1 of that Act.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 2, paragraph (2)