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Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2003; 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、平成十五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 in amending (limited to the part replacing "" with "" and the part replacing "" with ""), the provisions amending (limited to the part replacing " and , " with " and , "), the provisions amending , and the provisions amending (limited to the part replacing "" with "" and the part replacing "" with ""): March 31, 2003;

中の改正規定（「」を「」に改める部分及び「」を「」に改める部分に限る。）、の改正規定（「及び、」を「及び、」に改める部分に限る。）、の改正規定及びの改正規定（「」を「」に改める部分及び「」を「」に改める部分に限る。）　平成十五年三月三十一日

the provisions in amending , , of the Supplementary Provisions and Article 30-2 of the Supplementary Provisions of the Local Tax Act, the provisions of Articles 7 and 14 of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending and ), and the provisions of of the Supplementary Provisions: July 1, 2003;

中、、及びの改正規定並びに附則第七条及び第十四条の規定、の規定（及びの改正規定に限る。）並びにの規定　平成十五年七月一日

the provisions in amending , the provisions amending (excluding the provisions deleting , making and adding one item after , the provisions amending (limited to the part deleting ", Labor Welfare Corporation" and ", Metal Mining Agency of Japan"), and the provisions amending (limited to the part deleting ", Employment and Human Resources Development Organization of Japan")), the provisions amending (excluding the provisions amending (limited to the part deleting ", Telecommunications Advancement Organization of Japan") and the provisions amending (limited to the part replacing " and " with " and ")), the provisions amending and , , , , , , , , and , the provisions adding two items to (limited to the part pertaining to ), the provisions amending , the provisions amending (excluding the part pertaining to ), the provisions amending , , , and , , , , , , and , the provisions adding four items to (excluding the part pertaining to ), the provisions amending and , the provisions amending (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions amending and , the provisions amending (excluding the part replacing "" with ""), the provisions amending , and , the provisions amending (limited to the part replacing "Japan Railway Construction Public Corporation" with "Japan Railway Construction, Transport and Technology Agency"), the provisions adding one paragraph to , the provisions amending , , and and , the provisions amending (limited to the part deleting "or the Institute of Physical and Chemical Research" in , deleting in , making , moving up by one item each, and making ), the provisions amending , the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions adding four paragraphs to (limited to the part pertaining to and ), the provisions amending and , the provisions adding five paragraphs to (limited to the part pertaining to ), the provisions amending (limited to the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy"), the provisions amending (excluding the part pertaining to ), the provisions amending , the provisions amending (limited to the part replacing "" with " and "), the provisions amending and and , the provisions of Article 11, paragraphs (2) and (5) and paragraphs (12) through (14), Article 15, paragraph (4), Article 18, paragraph (2), and Articles 33 through 36 of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending and ), and the provisions of Article 40, paragraphs (2) and (3) of the Supplementary Provisions: October 1, 2003;

中の改正規定、の改正規定（を削り、をとし、の次に一号を加える改正規定、の改正規定（「、労働福祉事業団」及び「、金属鉱業事業団」を削る部分に限る。）及びの改正規定（「、雇用・能力開発機構」を削る部分に限る。）を除く。）、の改正規定（の改正規定（「、通信・放送機構」を削る部分に限る。）及びの改正規定（「及び」を「及び」に改める部分に限る。）を除く。）、並びに、、、、、、、、及びの改正規定、に二号を加える改正規定（に係る部分に限る。）、の改正規定、の改正規定（に係る部分を除く。）、、、並びに、、、、、、及びの改正規定、に四号を加える改正規定（に係る部分を除く。）、及びの改正規定、の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、及びの改正規定、の改正規定（「」を「」に改める部分を除く。）、、及びの改正規定、の改正規定（「日本鉄道建設公団」を「独立行政法人鉄道建設・運輸施設整備支援機構」に改める部分に限る。）、に一項を加える改正規定、、、及び並びにの改正規定、の改正規定（中「又は理化学研究所」を削り、中を削り、をとし、を一号ずつ繰り上げ、をとする部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定、に四項を加える改正規定（及びに係る部分に限る。）、及びの改正規定、に五項を加える改正規定（に係る部分に限る。）、の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（）」を加える部分に限る。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定（「」を「独立行政法人鉄道建設・及び」に改める部分に限る。）並びに並びに及びの改正規定並びに附則第十一条第二項、第五項及び第十二項から第十四項まで、第十五条第四項、第十八条第二項並びに第三十三条から第三十六条までの規定、の規定（及びの改正規定に限る。）並びに附則第四十条第二項及び第三項の規定　平成十五年十月一日

the provisions in amending the table of contents of the Local Tax Act (excluding the part replacing "/Division 2 Tax Base and Tax Rate ()/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax ()/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax ()/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax ()/"), the provisions amending (excluding the part pertaining to , and ), the provisions amending and , the provisions amending (limited to the part replacing "dividends, etc. of foreign publicly offered investment trusts, etc." with "dividends, etc. of foreign privately offered public and corporate bond, etc. investment trusts, etc."), the provisions amending , , , and , the provisions adding one Article after , the provisions amending , the provisions adding two Divisions to Chapter II, Section 1 of , the provisions amending , and , the provisions adding one Article after , the provisions amending , and , and , the provisions adding two Articles after of the Supplementary Provisions, the provisions amending and , the provisions amending (excluding the part pertaining to ), the provisions amending (excluding the part pertaining to and ), the provisions amending (limited to the part replacing ", of the Supplementary Provisions and " with "and of the Supplementary Provisions" and the part replacing ", and of the Supplementary Provisions" with ", of the Supplementary Provisions"), the provisions amending , the provisions adding one Article after , the provisions amending (limited to the part adding ", " after ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part adding "the term 'prefecture' is deemed to be replaced with 'municipality'," after ", in ," and the part replacing "two one-hundredths" with "1.6 one-hundredths" and "four one-hundredths" with "3.4 one-hundredths"), the provisions amending (excluding the part pertaining to ), the provisions of paragraph (1) of the following Article, Article 3, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9), paragraph (11), paragraph (16), paragraph (18) and paragraph (19) of the Supplementary Provisions, Article 10, paragraphs (2) and (3), paragraphs (5) through (7), paragraph (9) and paragraph (11) of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending of the row for prefectures in the table in and (limited to the part pertaining to the share transfer income levy) and the provisions, in the row for municipalities in that table, making , moving down by two items each, and adding the following after ), the provisions of and of the Supplementary Provisions, and the provisions of of the Supplementary Provisions (limited to the provisions amending ): January 1, 2004;

中地方税法目次の改正規定（「／第二款　課税標準及び税率（―）／第三款　法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（―）／」を「／第二款　法人の事業税に係る課税標準及び税率等（―）／第三款　個人の事業税に係る課税標準及び税率等（―）／」に改める部分を除く。）、の改正規定（、及びに係る部分を除く。）、及びの改正規定、の改正規定（「国外公募投資信託等の配当等」を「国外私募公社債等運用投資信託等の配当等」に改める部分に限る。）、、、、及びの改正規定、の次に一条を加える改正規定、の改正規定、第二章第一節に二款を加える改正規定、、及びの改正規定、の次に一条を加える改正規定、、、及びの改正規定、の次に二条を加える改正規定、及びの改正規定、の改正規定（に係る部分を除く。）、の改正規定（及びに係る部分を除く。）、の改正規定（「、並びに」を「並びに」に、「、、」を「、」に改める部分に限る。）、からまでの改正規定、の次に一条を加える改正規定、の改正規定（「」の下に「、」を加える部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「、中」の下に「「道府県」とあるのは「市町村」と、」を加え、「百分の二」を「百分の一・六」に、「百分の四」を「百分の三・四」に改める部分を除く。）並びにの改正規定（に係る部分を除く。）並びに次条第一項、附則第三条第二項、第三項、第五項から第七項まで、第九項、第十一項、第十六項、第十八項及び第十九項並びに附則第十条第二項、第三項、第五項から第七項まで、第九項及び第十一項の規定、の規定（及びの表道府県の項の改正規定（株式等譲渡所得割に係る部分に限る。）並びに同表市町村の項中をとし、を二号ずつ繰り下げ、の次に次のように加える改正規定に限る。）、及びの規定並びにの規定（の改正規定に限る。）　平成十六年一月一日

the provisions in amending (limited to the part deleting ", Employment and Human Resources Development Organization of Japan"), the provisions amending and , the provisions amending (limited to the part pertaining to ), the provisions of Article 11, paragraph (4) of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending and ), and the provisions of Article 40, paragraphs (1) and (4) of the Supplementary Provisions: March 1, 2004;

中の改正規定（「、雇用・能力開発機構」を削る部分に限る。）、及びの改正規定並びにの改正規定（に係る部分に限る。）並びに附則第十一条第四項の規定、の規定（及びの改正規定に限る。）並びに附則第四十条第一項及び第四項の規定　平成十六年三月一日

the provisions in amending the table of contents of the Local Tax Act (limited to the part replacing "/Division 2 Tax Base and Tax Rate ()/Division 3 Filing and Payment, Reassessment and Determination of Corporate Enterprise Tax, and Imposition and Collection of Individual Enterprise Tax ()/" with "/Division 2 Tax Base, Tax Rate, etc. for Corporate Enterprise Tax ()/Division 3 Tax Base, Tax Rate, etc. for Individual Enterprise Tax ()/"), the provisions amending , and , the provisions amending (limited to the part adding "enterprise tax imposed on a corporation listed in ," after "determination of ("), the provisions amending and , the provisions making , the provisions amending , the provisions making and adding one Article before in Chapter II, Section 2, Division 1 of , the provisions amending (excluding the provisions amending (limited to the part replacing "or " with ", a participant protection trust prescribed in , or the Corporation Tax Act")), the provisions amending (limited to the part deleting ", Labor Welfare Corporation"), the provisions amending (limited to the part deleting ", Telecommunications Advancement Organization of Japan"), the provisions amending (limited to the part replacing " and " with " and "), the provisions amending , the provisions amending the title of Division 2 of Chapter II, Section 2 of , the provisions amending , and and , the provisions deleting the title of Division 3 of Chapter II, Section 2 of and , the provisions amending , the provisions making and adding one Article after , the provisions amending , the provisions making , the provisions amending , the provisions making , the provisions amending , the provisions making , the provisions amending (excluding the provisions amending (limited to the part deleting and making )), the provisions making , the provisions deleting , the provisions amending , the provisions making and adding one Article after , the provisions amending , the provisions making , the provisions deleting , the provisions amending , the provisions making and adding two Articles after , the provisions amending (excluding the provisions amending (limited to the part replacing " and , " with " and , ", the part replacing ", , " with "and ", and the part deleting "and ") and the provisions amending ), the provisions making and adding nine Articles after , the provisions amending , the provisions amending (excluding the provisions amending (limited to the part adding "(referred to as the "tax amount relating to the interim return" in and )" after "enterprise tax in an amount equivalent to") and the provisions amending and ), the provisions amending , , and , the provisions adding one Article after , the provisions amending , the provisions adding four Articles after , the provisions amending , the provisions amending (excluding the provisions amending ), the provisions amending , and , the provisions adding five Articles, a Division title and eight Articles after , the provisions amending , , , , , , , and , the provisions adding two items to (limited to the part pertaining to ), the provisions amending and , the provisions adding four items to (limited to the part pertaining to ), the provisions amending (limited to the part replacing "Telecommunications Advancement Organization of Japan" with "National Institute of Information and Communications Technology, an incorporated administrative agency"), the provisions amending and , the provisions amending (excluding the part replacing "March 31, 2003" with "March 31, 2005") and the provisions amending (limited to the part replacing "" with ""), the provisions amending , and , the provisions amending (excluding the part adding "(Act No. 49 of 1979)" after "Act on the Rational Use of Energy" and the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"), the provisions amending , the provisions of paragraph (2) of the following Article, Article 4, paragraphs (1), (4), (6) and (7), Article 5, Article 9 and Article 11, paragraph (3) of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending ), the provisions of and of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending and ), and the provisions of of the Supplementary Provisions: April 1, 2004;

中地方税法目次の改正規定（「／第二款　課税標準及び税率（―）／第三款　法人の事業税の申告納付、更正及び決定並びに個人の事業税の賦課及び徴収（―）／」を「／第二款　法人の事業税に係る課税標準及び税率等（―）／第三款　個人の事業税に係る課税標準及び税率等（―）／」に改める部分に限る。）、、及びの改正規定、の改正規定（「の決定（」の下に「イに掲げる法人に対して課する事業税、」を加える部分に限る。）、及びの改正規定、をとする改正規定、の改正規定、をとし、第二章第二節第一款中の前に一条を加える改正規定、の改正規定（の改正規定（「又は」を「、に規定する加入者保護信託又は法人税法」に改める部分に限る。）を除く。）、の改正規定（「、労働福祉事業団」を削る部分に限る。）、の改正規定（「、通信・放送機構」を削る部分に限る。）、の改正規定（「及び」を「及び」に改める部分に限る。）、の改正規定、第二章第二節第二款の款名の改正規定、並びに及びの改正規定、第二章第二節第三款の款名及びを削る改正規定、の改正規定、をとし、の次に一条を加える改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定（の改正規定（を削り、をとする部分に限る。）を除く。）、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に一条を加える改正規定、の改正規定、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に二条を加える改正規定、の改正規定（の改正規定（「及び、」を「及び、」に改める部分、「、、」を「及び」に改める部分及び「及び」を削る部分に限る。）及びの改正規定を除く。）、をとし、の次に九条を加える改正規定、の改正規定、の改正規定（の改正規定（「相当する額の事業税」の下に「（及びにおいて「予定申告に係る事業税額」という。）」を加える部分に限る。）並びに及びの改正規定を除く。）、、、及びの改正規定、の次に一条を加える改正規定、の改正規定、の次に四条を加える改正規定、の改正規定、の改正規定（の改正規定を除く。）、、及びの改正規定、の次に五条、款名及び八条を加える改正規定、、、、、、、、及びの改正規定、に二号を加える改正規定（に係る部分に限る。）、及びの改正規定、に四号を加える改正規定（に係る部分に限る。）、の改正規定（「通信・放送機構」を「独立行政法人情報通信研究機構」に改める部分に限る。）、及びの改正規定、の改正規定（「平成十五年三月三十一日」を「平成十七年三月三十一日」に改める部分を除く。）及びの改正規定（「」を「」に改める部分に限る。）、、及びの改正規定、の改正規定（「エネルギーの使用の合理化に関する法律」の下に「（）」を加える部分及び「」を「」に改める部分を除く。）並びにの改正規定並びに次条第二項、附則第四条第一項、第四項、第六項及び第七項、第五条、第九条並びに第十一条第三項の規定、の規定（の改正規定に限る。）、及びの規定、の規定（及びの改正規定に限る。）並びにの規定　平成十六年四月一日

the provisions in amending and , and the provisions of Article 11, paragraphs (9) and (11) and Article 18, paragraphs (3) and (4) of the Supplementary Provisions: April 1, 2006;

中及びの改正規定並びに附則第十一条第九項及び第十一項並びに第十八条第三項及び第四項の規定　平成十八年四月一日

the provisions in amending : the date of enforcement of the ;

中の改正規定　の施行の日

the provisions in amending (limited to the part adding "or a person who has made a notification under " after "a person who received") and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（「受けた者」の下に「又はの規定による届出をした者」を加える部分に限る。）及び附則第十六条第三項の規定　の施行の日

the provisions in amending (limited to the part deleting ", Metal Mining Agency of Japan"), the provisions amending , and the provisions of Article 11, paragraph (8) of the Supplementary Provisions: the date of enforcement of the provisions set forth in ;

中の改正規定（「、金属鉱業事業団」を削る部分に限る。）及びの改正規定並びに附則第十一条第八項の規定　に掲げる規定の施行の日

the provisions in amending : the date of enforcement of the ;

中の改正規定　の施行の日

the provisions in amending : the date of enforcement of the .

中の改正規定　林業経営のの施行の日

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