Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成十八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 700-22-3 of the Local Tax Act in Article 1, the provisions amending Article 15, paragraphs (28) through (30) of the Supplementary Provisions of that Act and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (57) of the Supplementary Provisions of that Act), and the provisions of Article 13, paragraphs (23) and (24) of the Supplementary Provisions: June 1, 2006;
第一条中地方税法第七百条の二十二の三の改正規定並びに同法附則第十五条第二十八項から第三十項までの改正規定及び同条に三項を加える改正規定（同条第五十七項に係る部分に限る。）並びに附則第十三条第二十三項及び第二十四項の規定 平成十八年六月一日
the provisions amending Articles 74-5 and 468 of the Local Tax Act in Article 1, the provisions amending Articles 12-2 and 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 9 and Article 17 of the Supplementary Provisions: July 1, 2006;
the provisions amending Article 17-6 of the Local Tax Act in Article 1, the provisions amending Article 72-43, paragraph (4) of that Act (excluding the part replacing "limited company" with "limited liability company"), the provisions amending Article 73-4, paragraph (1), item (iv) and items (iv)-4 through (iv)-7 of that Act, the provisions amending Article 73-4, paragraph (1), item (v) of that Act (limited to the part replacing "through item (iv)-7" with "through item (iv)-4, item (iv)-7"), the provisions amending Article 348, paragraph (2) of that Act (excluding the provisions amending items (ix), (xi)-3, (xi)-4, (xxxvi), (xxxvii) and (xxxix) of that paragraph), the provisions amending Article 586, paragraph (2), item (iv)-5 and Article 701-34, paragraph (3), items (x)-4 through (x)-7 of that Act, and the provisions of Article 7, paragraph (5), Article 8, paragraphs (2) and (3), Article 13, paragraphs (2) through (5) and Article 19, paragraph (2) of the Supplementary Provisions: October 1, 2006;
第一条中地方税法第十七条の六の改正規定、同法第七十二条の四十三第四項の改正規定（「有限会社」を「合同会社」に改める部分を除く。）、同法第七十三条の四第一項第四号及び第四号の四から第四号の七までの改正規定、同項第五号の改正規定（「第四号の七まで」を「第四号の四まで、第四号の七」に改める部分に限る。）、同法第三百四十八条第二項の改正規定（同項第九号、第十一号の三、第十一号の四、第三十六号、第三十七号及び第三十九号の改正規定を除く。）、同法第五百八十六条第二項第四号の五及び第七百一条の三十四第三項第十号の四から第十号の七までの改正規定並びに附則第七条第五項、第八条第二項及び第三項、第十三条第二項から第五項まで並びに第十九条第二項の規定 平成十八年十月一日
the provisions amending Articles 20-5-3, 50-4, 71-14, 71-15, 71-35, 71-36, 71-55, 71-56, 72-46, 72-47, 74-23, 74-24, 90, 91, 278 and 279, Article 317-2, paragraph (5), and Articles 328-3, 328-11, 328-12, 483, 484, 536, 537, 609, 610, 688, 689, 699-21, 699-22, 700-33, 700-34, 701-12, 701-13, 701-61, 701-62, 721, 722, 733-18 and 733-19 of the Local Tax Act in Article 1, the provisions amending Article 7 and Article 8, paragraphs (7) and (8) of the Supplementary Provisions of that Act, the provisions amending Article 35-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part adding "an amount specified by Cabinet Order that is received for other reasons specified by Cabinet Order" after "excluding ...)"), and the provisions deleting Appended Table 1 and Appended Table 2 of that Act, and the provisions of Article 4, Article 5, paragraphs (3) and (14) and Article 11, paragraphs (3) and (11) of the Supplementary Provisions: January 1, 2007;
第一条中地方税法第二十条の五の三、第五十条の四、第七十一条の十四、第七十一条の十五、第七十一条の三十五、第七十一条の三十六、第七十一条の五十五、第七十一条の五十六、第七十二条の四十六、第七十二条の四十七、第七十四条の二十三、第七十四条の二十四、第九十条、第九十一条、第二百七十八条、第二百七十九条、第三百十七条の二第五項、第三百二十八条の三、第三百二十八条の十一、第三百二十八条の十二、第四百八十三条、第四百八十四条、第五百三十六条、第五百三十七条、第六百九条、第六百十条、第六百八十八条、第六百八十九条、第六百九十九条の二十一、第六百九十九条の二十二、第七百条の三十三、第七百条の三十四、第七百一条の十二、第七百一条の十三、第七百一条の六十一、第七百一条の六十二、第七百二十一条、第七百二十二条、第七百三十三条の十八及び第七百三十三条の十九の改正規定、同法附則第七条並びに第八条第七項及び第八項の改正規定、同法附則第三十五条の二第二項の改正規定（「除く。）」の下に「その他政令で定める事由により交付を受ける政令で定める金額」を加える部分に限る。）並びに同法別表第一及び別表第二を削る改正規定並びに附則第四条、第五条第三項及び第十四項並びに第十一条第三項及び第十一項の規定 平成十九年一月一日
the provisions amending Article 32, paragraph (9), Article 34, paragraph (1), items (vi), (x) and (xi), paragraphs (4), (5) and (10), Article 35, paragraph (1) and Articles 36 through 37-2 of the Local Tax Act in Article 1, the provisions amending Article 37-3 of that Act (excluding the part replacing "32/100" with "two-fifths"), the provisions amending Article 45-2, paragraph (1) of that Act (limited to the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 47, Article 53, paragraph (41), Article 71-47, paragraph (1), Article 71-67, paragraph (1), and Article 72-24-7, paragraph (1), item (i), (c), items (ii) and (iii) and paragraph (2) of that Act, the provisions amending Article 72-24-7, paragraph (3) of that Act (excluding the part replacing ", life insurance business and casualty insurance business" with "and insurance business"), the provisions amending Article 72-24-7, paragraph (4), item (i), (c) and (d), item (ii) and item (iii) of that Act, the provisions amending Article 73-14, paragraph (6), Article 313, paragraph (9), Article 314-2, paragraph (1), items (vi), (x) and (xi), paragraphs (4), (5) and (10), Article 314-3, paragraph (1), Article 314-4, Article 314-6 and Article 314-7 of that Act, the provisions amending Article 314-8 of that Act (excluding the part replacing "in which case, 68/100 of the dividend levy amount or the share transfer income levy amount" with "in which case, three-fifths of the dividend levy amount or the share transfer income levy amount"), the provisions amending Article 317-2, paragraph (1) of that Act (limited to the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 349-3, paragraph (31) of that Act, the provisions amending the table in Article 734, paragraph (3) of that Act, the provisions amending Article 3-3, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "350,000 yen" with "320,000 yen"), the provisions amending Article 3-3, paragraph (3) of the Supplementary Provisions of that Act, the provisions amending Article 3-3, paragraph (5) of the Supplementary Provisions of that Act (excluding the part replacing "350,000 yen" with "320,000 yen"), the provisions amending Article 3-3, paragraph (6) of the Supplementary Provisions of that Act, the provisions amending Articles 4 through 4-3 of the Supplementary Provisions of that Act, the provisions amending Article 5, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 36" with "Article 37", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (2) of the Supplementary Provisions of that Act, the provisions amending Article 5, paragraph (3) of the Supplementary Provisions of that Act (limited to the part replacing "Article 314-4" with "Article 314-6", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (4) of the Supplementary Provisions of that Act, the provisions deleting Article 5-3, paragraph (2) of the Supplementary Provisions of that Act, the provisions adding one Article after Article 5-3 of the Supplementary Provisions of that Act, the provisions amending Articles 6, 9-2 and 33-3 through 35 of the Supplementary Provisions of that Act, the provisions amending Article 35-2 of the Supplementary Provisions of that Act (excluding the provisions amending Article 35-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part adding "an amount specified by Cabinet Order that is received for other reasons specified by Cabinet Order" after "excluding ...)")), the provisions amending Articles 35-2-2 through 35-2-4, Articles 35-2-6 through 35-4-2 and Articles 35-6 through 37-2 of the Supplementary Provisions of that Act, and the provisions deleting Article 40 of the Supplementary Provisions of that Act, and the provisions of Article 2, Article 3, Article 5, paragraph (2) and paragraphs (9) through (11), Article 6, Article 7, paragraph (4), Article 8, paragraph (8), Article 11, paragraph (2), Article 12 and Article 13, paragraph (9) of the Supplementary Provisions, the provisions of Article 26 of the Supplementary Provisions (excluding the provisions amending Article 3-2-2, paragraphs (6) and (12) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties (Act No. 46 of 1969)), and the provisions of Articles 30, 32 and 33 of the Supplementary Provisions: April 1, 2007;
第一条中地方税法第三十二条第九項、第三十四条第一項第六号、第十号及び第十一号、第四項、第五項並びに第十項、第三十五条第一項並びに第三十六条から第三十七条の二までの改正規定、同法第三十七条の三の改正規定（「百分の三十二」を「五分の二」に改める部分を除く。）、同法第四十五条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分に限る。）、同法第四十七条、第五十三条第四十一項、第七十一条の四十七第一項、第七十一条の六十七第一項並びに第七十二条の二十四の七第一項第一号ハ、第二号及び第三号並びに第二項の改正規定、同条第三項の改正規定（「、生命保険業及び損害保険業」を「及び保険業」に改める部分を除く。）、同条第四項第一号ハ及びニ、第二号並びに第三号の改正規定、同法第七十三条の十四第六項、第三百十三条第九項、第三百十四条の二第一項第六号、第十号及び第十一号、第四項、第五項並びに第十項、第三百十四条の三第一項、第三百十四条の四、第三百十四条の六並びに第三百十四条の七の改正規定、同法第三百十四条の八の改正規定（「場合には、当該配当割額又は当該株式等譲渡所得割額に百分の六十八」を「場合には、当該配当割額又は当該株式等譲渡所得割額に五分の三」に改める部分を除く。）、同法第三百十七条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分に限る。）、同法第三百四十九条の三第三十一項の改正規定並びに同法第七百三十四条第三項の表の改正規定並びに同法附則第三条の三第二項の改正規定（「三十五万円を」を「三十二万円を」に改める部分を除く。）、同条第三項の改正規定、同条第五項の改正規定（「三十五万円を」を「三十二万円を」に改める部分を除く。）、同条第六項の改正規定、同法附則第四条から第四条の三までの改正規定、同法附則第五条第一項の改正規定（「第三十六条」を「第三十七条」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定に限る。）、同条第二項の改正規定、同条第三項の改正規定（「第三百十四条の四」を「第三百十四条の六」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定に限る。）、同条第四項の改正規定、同法附則第五条の三第二項を削る改正規定、同条の次に一条を加える改正規定、同法附則第六条、第九条の二、第三十三条の三から第三十五条までの改正規定、同法附則第三十五条の二の改正規定（同条第二項の改正規定（「除く。）」の下に「その他政令で定める事由により交付を受ける政令で定める金額」を加える部分に限る。）を除く。）、同法附則第三十五条の二の二から第三十五条の二の四まで、第三十五条の二の六から第三十五条の四の二まで及び第三十五条の六から第三十七条の二までの改正規定並びに同法附則第四十条を削る改正規定並びに附則第二条、第三条、第五条第二項及び第九項から第十一項まで、第六条、第七条第四項、第八条第八項、第十一条第二項、第十二条並びに第十三条第九項の規定、附則第二十六条の規定（租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の二第六項及び第十二項の改正規定を除く。）並びに附則第三十条、第三十二条及び第三十三条の規定 平成十九年四月一日
the provisions amending Article 34, paragraph (1), items (v) and (v)-3 and paragraphs (7), (8) and (12) of the Local Tax Act in Article 1, the provisions amending Article 45-2, paragraph (1) of that Act (excluding the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), the provisions amending Article 314-2, paragraph (1), items (v) and (v)-3 and paragraphs (7), (8) and (12) of that Act, and the provisions amending Article 317-2, paragraph (1) of that Act (excluding the part deleting item (vi) of that paragraph and making item (vii) of that paragraph item (vi)), and the provisions of Article 5, paragraphs (4) through (7) and Article 11, paragraphs (4) through (7) of the Supplementary Provisions: January 1, 2008;
第一条中地方税法第三十四条第一項第五号及び第五号の三、第七項、第八項並びに第十二項の改正規定、同法第四十五条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分を除く。）、同法第三百十四条の二第一項第五号及び第五号の三、第七項、第八項並びに第十二項の改正規定並びに同法第三百十七条の二第一項の改正規定（同項第六号を削り、同項第七号を同項第六号とする部分を除く。）並びに附則第五条第四項から第七項まで及び第十一条第四項から第七項までの規定 平成二十年一月一日
the provisions amending Article 37-3 of the Local Tax Act in Article 1 (limited to the part replacing "32/100" with "two-fifths"), the provisions amending Article 314-8 of that Act (limited to the part replacing "in which case, 68/100 of the dividend levy amount or the share transfer income levy amount" with "in which case, three-fifths of the dividend levy amount or the share transfer income levy amount"), the provisions amending Article 5-2 of the Supplementary Provisions of that Act, the provisions of Article 5, paragraph (8) and Article 11, paragraph (8) of the Supplementary Provisions, the provisions of Article 26 of the Supplementary Provisions (limited to the provisions amending Article 3-2-2, paragraphs (6) and (12) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties), and the provisions of Article 27 of the Supplementary Provisions: April 1, 2008;
the provisions amending Article 10-3 of the Local Tax Act in Article 1, the provisions amending Article 72-24-2, paragraph (3), item (ii) of that Act (limited to the part replacing "Part III, Chapter 10, Section 1, Subsection 3" with "Part II, Chapter 10, Section 1, Subsection 3"), the provisions amending Article 72-43, paragraph (4) of that Act (limited to the part replacing "limited company" with "limited liability company"), the provisions amending Article 72-84, paragraph (2), Article 73-7, item (xix), Article 700-22-4 and Article 700-24 of that Act, the provisions amending Article 5, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 36" with "Article 37", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 5, paragraph (3) of the Supplementary Provisions of that Act (excluding the part replacing "Article 314-4" with "Article 314-6", the provisions amending item (i) of that paragraph (excluding the part replacing "distribution of profits" with "distribution of surplus, distribution of profits"), and the provisions amending items (ii) and (iii) of that paragraph), the provisions amending Article 9, paragraph (3) of the Supplementary Provisions of that Act (limited to the part replacing "amount of capital" with "amount of stated capital"), the provisions amending Article 9, paragraph (4) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008", replacing "the phrase 'with ... total amount' is deemed to be replaced with 'with ... total amount'" with "the phrase 'amount of consolidated individual stated capital, etc.' is deemed to be replaced with 'amount of consolidated individual stated capital, etc.'", replacing "the amount deducted" with "the deducted amount", and deleting ", the phrase 'that total amount' is deemed to be replaced with 'that amount'"), the provisions adding two paragraphs to Article 9 of the Supplementary Provisions of that Act (limited to the part relating to Article 9, paragraph (13) of the Supplementary Provisions of that Act), and the provisions amending Article 10, paragraphs (1) and (3) and Article 11-4, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 8, paragraph (9) of the Supplementary Provisions: the effective date of the Companies Act (Act No. 86 of 2005);
第一条中地方税法第十条の三の改正規定、同法第七十二条の二十四の二第三項第二号の改正規定（「第三編第十章第一節第三款」を「第二編第十章第一節第三款」に改める部分に限る。）、同法第七十二条の四十三第四項の改正規定（「有限会社」を「合同会社」に改める部分に限る。）、同法第七十二条の八十四第二項、第七十三条の七第十九号、第七百条の二十二の四及び第七百条の二十四の改正規定並びに同法附則第五条第一項の改正規定（「第三十六条」を「第三十七条」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定を除く。）、同条第三項の改正規定（「第三百十四条の四」を「第三百十四条の六」に改める部分、同項第一号の改正規定（「利益の配当」を「剰余金の配当、利益の配当」に改める部分を除く。）並びに同項第二号及び第三号の改正規定を除く。）、同法附則第九条第三項の改正規定（「資本の額」を「資本金の額」に改める部分に限る。）、同条第四項の改正規定（「平成十八年三月三十一日」を「平成二十年三月三十一日」に、「との合計額」とあるのは「との合計額」を「連結個別資本金等の額」とあるのは、「連結個別資本金等の額」に、「控除した金額」を「控除した額」に改め、「、「当該合計額」とあるのは「当該額」と」を削る部分を除く。）、同条に二項を加える改正規定（同条第十三項に係る部分に限る。）並びに同法附則第十条第一項及び第三項並びに第十一条の四第五項の改正規定並びに附則第八条第九項の規定 会社法（平成十七年法律第八十六号）の施行の日
the provisions amending Article 73-4, paragraph (1), item (xxi), Article 73-6, paragraph (3) and Article 586, paragraph (2), item (i)-25 of the Local Tax Act in Article 1, the provisions amending Article 11, paragraphs (6), (36) and (37) and Article 15, paragraph (11) of the Supplementary Provisions of that Act, and the provisions of Article 8, paragraphs (4) and (6) and Article 13, paragraph (15) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on Integrated Promotion of Improvement of Urban Areas and Revitalization of Commerce, etc. in Central Urban Areas, etc. (Act No. 54 of 2006);
the provisions amending Article 73-4, paragraph (1), items (xxxii) and (xxxiii), Article 348, paragraph (2), items (xxxvi) and (xxxvii), Article 349-3, paragraph (23) and Article 586, paragraph (2), item (xxvii)-2 of the Local Tax Act in Article 1, and the provisions of Article 8, paragraph (5) and Article 13, paragraphs (6) through (8) of the Supplementary Provisions: the effective date of the Act on Arrangement of Acts Related to the Ministry of Agriculture, Forestry and Fisheries for Promoting Reform of Incorporated Administrative Agencies (Act No. 26 of 2006);
第一条中地方税法第七十三条の四第一項第三十二号及び第三十三号、第三百四十八条第二項第三十六号及び第三十七号、第三百四十九条の三第二十三項並びに第五百八十六条第二項第二十七号の二の改正規定並びに附則第八条第五項及び第十三条第六項から第八項までの規定 独立行政法人に係る改革を推進するための農林水産省関係法律の整備に関する法律（平成十八年法律第二十六号）の施行の日
the provisions amending Article 73-4, paragraph (1), item (xxxiv) and Article 348, paragraph (2), item (xxxix) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on the National Institute of Information and Communications Technology, Incorporated Administrative Agency (Act No. 21 of 2006);
第一条中地方税法第七十三条の四第一項第三十四号及び第三百四十八条第二項第三十九号の改正規定 独立行政法人情報通信研究機構法の一部を改正する法律（平成十八年法律第二十一号）の施行の日
the provisions amending Article 147, paragraph (1), item (iii), (a)(1) and Article 701-34, paragraph (3), item (xxii) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Road Transportation Act, etc. (Act No. 40 of 2006);
第一条中地方税法第百四十七条第一項第三号イ（１）及び第七百一条の三十四第三項第二十二号の改正規定 道路運送法等の一部を改正する法律（平成十八年法律第四十号）の施行の日
the provisions amending Article 586, paragraph (2), item (i)-19 of the Local Tax Act in Article 1: the effective date of the Act Repealing the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Capacity of Private Business Operators and the Act on Temporary Measures for Promoting Imports and Facilitating Foreign Direct Investment Projects (Act No. 31 of 2006);
第一条中地方税法第五百八十六条第二項第一号の十九の改正規定 民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法及び輸入の促進及び対内投資事業の円滑化に関する臨時措置法を廃止する法律（平成十八年法律第三十一号）の施行の日
the provisions amending Article 702, paragraph (1) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the City Planning Act, etc. for Realizing Orderly Development of Cities (Act No. 46 of 2006);
第一条中地方税法第七百二条第一項の改正規定 都市の秩序ある整備を図るための都市計画法等の一部を改正する法律（平成十八年法律第四十六号）の施行の日
the provisions amending Article 11, paragraph (26) of the Supplementary Provisions of the Local Tax Act in Article 1, the provisions amending Article 15, paragraph (17) of the Supplementary Provisions of that Act (limited to the part adding "a port facility listed in item (i) of that paragraph that is" after "port facility for specified use (" and the part replacing "the same" with "referred to as 'port facility for specified use'"), the provisions amending Article 15, paragraph (18) of the Supplementary Provisions of that Act (limited to the part deleting "prescribed in Article 55-7, paragraph (2) of the Port and Harbour Act"), and the provisions amending Article 15, paragraph (48) of the Supplementary Provisions of that Act (limited to the part adding "(limited to the port facilities listed in item (i) of that paragraph)" after "port facility for specified use"): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006);
第一条中地方税法附則第十一条第二十六項の改正規定、同法附則第十五条第十七項の改正規定（「特定用途港湾施設（」の下に「同項第一号に掲げる港湾施設で」を加える部分及び「同じ」を「「特定用途港湾施設」という」に改める部分に限る。）、同条第十八項の改正規定（「港湾法第五十五条の七第二項に規定する」を削る部分に限る。）及び同条第四十八項の改正規定（「特定用途港湾施設」の下に「（同項第一号に掲げる港湾施設に限る。）」を加える部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）附則第一条第一号に掲げる規定の施行の日
the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (56) of the Supplementary Provisions of that Act): the effective date of the Act on Regulations for Emissions from Non-Road Vehicles (Act No. 51 of 2005);
第一条中地方税法附則第十五条に三項を加える改正規定（同条第五十六項に係る部分に限る。） 特定特殊自動車排出ガスの規制等に関する法律（平成十七年法律第五十一号）の施行の日
the provisions amending Article 15, paragraph (17) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "this paragraph and the following paragraph" with "this paragraph, the following paragraph and paragraph (58)", the part adding "prior to amendment by Article 2 of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006)" after "Foreign Trade Pier Public Corporation", and the part adding "(referred to as "assets succeeded from the former public corporation" in paragraph (58))" after "succeeded to"), the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (58) of the Supplementary Provisions of that Act), and the provisions amending Article 39-3 of the Supplementary Provisions of that Act (limited to the part relating to Article 39-3, paragraph (2) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundation of Maritime Logistics (Act No. 38 of 2006).
第一条中地方税法附則第十五条第十七項の改正規定（「本項及び次項」を「この項、次項及び第五十八項」に改める部分、「外貿埠頭公社が」の下に「海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）第二条の規定による改正前の」を加える部分及び「承継したもの」の下に「（第五十八項において「旧公団からの承継資産」という。）」を加える部分に限る。）、同条に三項を加える改正規定（同条第五十八項に係る部分に限る。）及び同法附則第三十九条の三の改正規定（同条第二項に係る部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）の施行の日