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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 on April 1, 2002; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、平成十四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 , , , and , the provisions amending (limited to the part replacing "the end of February" with "March 31"), the provisions making into and adding one paragraph after , the provisions amending , , , , , and of the Supplementary Provisions, the provisions making into of the Supplementary Provisions and adding one Article after of the Supplementary Provisions, the provisions adding one paragraph to of the Supplementary Provisions, the provisions amending , , , and of the Supplementary Provisions, the provisions making into of the Supplementary Provisions and adding three Articles after of the Supplementary Provisions, and the provisions amending of the Supplementary Provisions, and the provisions of paragraph (2) of the following Article, and Article 4, paragraph (2) and Article 5, paragraphs (8) and (9) of the Supplementary Provisions: January 1, 2003;

、、、及びの改正規定、の改正規定（「二月末日」を「三月三十一日」に改める部分に限る。）、をとし、の次に一項を加える改正規定、、、、、、及びの改正規定、をとし、の次に一条を加える改正規定、に一項を加える改正規定、、、、及びの改正規定、をとし、の次に三条を加える改正規定並びにの改正規定並びに次条第二項、附則第四条第二項並びに第五条第八項及び第九項の規定　平成十五年一月一日

the provisions amending and , the provisions adding two Articles after , the provisions adding two paragraphs to , and the provisions amending : April 1, 2003;

及びの改正規定、の次に二条を加える改正規定、に二項を加える改正規定並びにの改正規定　平成十五年四月一日

the provisions amending , , , , and , the provisions amending (excluding the part pertaining to ), the provisions adding three paragraphs to of the Supplementary Provisions (limited to the part pertaining to ), and the provisions amending , and of the Supplementary Provisions: the date of enforcement of the ;

、、、、及びの改正規定、の改正規定（に係る部分を除く。）、に三項を加える改正規定（に係る部分に限る。）並びに、及びの改正規定　の施行の日

the provisions amending : the date of enforcement of the ;

の改正規定　の施行の日

the provisions adding seven items after , the provisions amending and , the provisions adding four paragraphs to of the Supplementary Provisions (limited to the part pertaining to ), the provisions amending of the Supplementary Provisions, the provisions making into and adding four paragraphs to (excluding the part pertaining to and ), and the provisions of Article 6, paragraphs (6) through (11) of the Supplementary Provisions: the date of enforcement of the ;

の次に七号を加える改正規定、及びの改正規定、に四項を加える改正規定（に係る部分に限る。）、の改正規定並びにをとし、に四項を加える改正規定（及びに係る部分を除く。）並びに附則第六条第六項から第十一項までの規定　の施行の日

the provisions amending , the provisions amending of the Supplementary Provisions (limited to the part pertaining to ), and the provisions of Article 6, paragraph (12) of the Supplementary Provisions: the date of enforcement of the ;

の改正規定及びの改正規定（に係る部分に限る。）並びに附則第六条第十二項の規定　の施行の日

the provisions adding one item after and the provisions amending : the date of enforcement of the ;

の次に一号を加える改正規定及びの改正規定　の施行の日

the provisions amending of the Supplementary Provisions (limited to the part replacing "March 31, 2002" with "March 31, 2004"): the date of enforcement of the provisions of ;

の改正規定（「平成十四年三月三十一日」を「平成十六年三月三十一日」に改める部分に限る。）　の規定の施行の日

the provisions amending of the Supplementary Provisions (excluding the part making into ) and the provisions amending (excluding the part making into ): the date of enforcement of the ;

の改正規定（をとする部分を除く。）及びの改正規定（をとする部分を除く。）　の施行の日

the provisions adding four paragraphs to of the Supplementary Provisions (limited to the part pertaining to (limited to the part pertaining to the facilities listed in )): the date of enforcement of the .

に四項を加える改正規定（に係る部分（トに掲げる施設に係る部分に限る。）に限る。）　民間事の施行の日

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 the following paragraph, the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 2002 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.

次項に定めるものを除き、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、平成十四年度以後の年度分の個人の道府県民税について適用し、平成十三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 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 2004 and thereafter.

新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の道府県民税について適用する。

The provisions of the New Act concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2002 (hereinafter referred to as "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.

新法の規定中法人の道府県民税に関する部分は、平成十四年四月一日（以下「施行日」という。）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。

Supplementary Provisions, Article 3Transitional Measures Concerning Real Property Acquisition Tax

第三条（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 before the amendment (hereinafter referred to as the "Former Act") remain in force, only where the determination prescribed in is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property under a transfer contract pertaining to the transfer of insurance policies of a failed insurance company prescribed in (referred to as a "failed insurance company" in the following paragraph) made in response to that determination. In this case, the phrase "March 31, 2002" in of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with ", or prior to amendment by the , which is to remain in force pursuant to the provisions of Article 3, paragraph (2) of the Supplementary Provisions of that Act".

改正前の地方税法（以下「旧法」という。）の規定は、に規定する決定が平成十五年三月三十一日までに行われたときに限り、当該決定を受けて行うに規定する破綻保険会社（次項において「破綻保険会社」という。）の保険契約の移転に係る移転契約に基づく不動産の取得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「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「」とあるのは「若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第二項の規定によりなお効力を有することとされるによる改正前の」とする。

The provisions of of the Supplementary Provisions of the Former Act remain in force, only where the request for entrustment prescribed in is made on or before March 31, 2003, with respect to real property acquisition tax to be imposed on the acquisition of real property by the purchase of assets of a failed insurance company, an agreement-succeeding insurance company prescribed in , or a liquidating insurance company prescribed in , made in response to that entrustment. In this case, the phrase "March 31, 2002" in of the Supplementary Provisions of the Former Act is deemed to be replaced with "March 31, 2003", and the phrase "" in Article 31-2-2, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with ", or prior to amendment by the , which is to remain in force pursuant to the provisions of Article 3, paragraph (3) of the Supplementary Provisions of that Act".

の規定は、に規定する委託の申出が平成十五年三月三十一日までに行われたときに限り、当該委託を受けて行う破綻保険会社、に規定する協定承継保険会社又はに規定する清算保険会社の資産の買取りによ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は、なおその効力を有する。この場合において、中「平成十四年三月三十一日」とあるのは「平成十五年三月三十一日」と、新法附則第三十一条の二の二第一項中「」とあるのは「若しくは地方税法の一部を改正する法律（平成十四年法律第十七号）附則第三条第三項の規定によりなお効力を有することとされるによる改正前の」とする。

The provisions of of the Supplementary Provisions of the Former Act remain in force, only where the acquisition of real property prescribed in is made during the period from the Effective Date to March 31, 2004, with respect to real property acquisition tax to be imposed on the acquisition of that real property. In this case, the phrase "March 31, 2002" in is deemed to be replaced with "March 31, 2004".

の規定は、に規定する不動産の取得が施行日から平成十六年三月三十一日までの間に行われたときに限り、当該不動産の取得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「平成十四年三月三十一日」とあるのは、「平成十六年三月三十一日」とする。

Supplementary Provisions, Article 4Transitional Measures Concerning Municipal Inhabitant Tax

第四条（市町村民税に関する経過措置）

Except as provided for in the following paragraph, the provisions of the New Act concerning individual municipal inhabitant tax apply to individual municipal inhabitant tax for fiscal year 2002 and thereafter, and for individual municipal inhabitant tax up to fiscal year 2001, the provisions then in force continue to govern.

次項に定めるものを除き、新法の規定中個人の市町村民税に関する部分は、平成十四年度以後の年度分の個人の市町村民税について適用し、平成十三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 35-2-3 through Article 35-2-5 of the Supplementary Provisions of the New Act apply to individual municipal inhabitant tax for fiscal year 2004 and thereafter.

新法附則第三十五条の二の三から第三十五条の二の五までの規定は、平成十六年度以後の年度分の個人の市町村民税について適用する。

The provisions of the New Act concerning corporate municipal inhabitant tax apply to corporate municipal inhabitant tax for business years beginning on or after the Effective Date, and for corporate municipal inhabitant tax for business years that began before the Effective Date, the provisions then in force continue to govern.

新法の規定中法人の市町村民税に関する部分は、施行日以後に開始する事業年度分の法人の市町村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市町村民税については、なお従前の例による。

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