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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, 2007; 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、平成十九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 of Article 9 of the Supplementary Provisions: April 16, 2007;

の改正規定及び附則第九条の規定　平成十九年四月十六日

the provisions amending and : May 1, 2007;

及びの改正規定　平成十九年五月一日

the provisions amending of the Supplementary Provisions (limited to the provisions deleting of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (limited to the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"), and the provisions making of the Supplementary Provisions into ) and the provisions amending of the Supplementary Provisions (excluding the part replacing "fiscal year 2006" with "fiscal year 2011"), and the provisions of Article 3, paragraph (5) of the Supplementary Provisions: May 15, 2007;

の改正規定（を削る改正規定、の改正規定（「」を「」に改める部分に限る。）及びをとする改正規定に限る。）及びの改正規定（「平成十八年度」を「平成二十三年度」に改める部分を除く。）並びに附則第三条第五項の規定　平成十九年五月十五日

the provisions amending and and and , the provisions amending (limited to the part replacing " or , or " with ", ", the part replacing " or , or " with ", ", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending , and and and , the provisions amending (limited to the part replacing " or , or " with ", ", the part replacing " or , or " with ", ", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), and the provisions amending , and the provisions amending and of the Supplementary Provisions (limited to the part replacing ", or " with "or "), the provisions amending and of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (excluding the provisions amending of the Supplementary Provisions (limited to the part replacing " or " with "")), and the provisions amending of the Supplementary Provisions: April 1, 2008;

及び並びに及びの改正規定、の改正規定（「若しくは、若しくは」を「、」に、「若しくは、若しくは」を「、」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。）、、及び並びに及びの改正規定、の改正規定（「若しくは、若しくは」を「、」に、「若しくは、若しくは」を「、」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。）並びにの改正規定並びに及びの改正規定（「、若しくは」を「若しくは」に改める部分に限る。）、及びの改正規定、の改正規定（の改正規定（「又は」を「」に改める部分に限る。）を除く。）並びにの改正規定　平成二十年四月一日

the provisions amending the table of contents, the provisions adding one Article after , the provisions amending , , , , , , , , , and , the provisions renumbering as and adding one Article after , the provisions amending , and , the provisions amending (excluding the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending , the provisions amending (excluding the part replacing "" with ""), the provisions amending (excluding the part replacing " or , or " with ", ", the part replacing " or , or " with ", ", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending , , and , the provisions amending (excluding the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending and , the provisions deleting Chapter II, Section 1, Subsection 3, Division 4 and renumbering Division 5 of that Subsection as Division 4 of that Subsection, the provisions amending and , the provisions amending (excluding the provisions amending (limited to the part replacing "" with "") and the provisions amending ), the provisions renumbering as and adding one Article after , the provisions amending , , and the heading of , the provisions deleting , the provisions amending the heading of , the provisions deleting , the provisions amending , and , , and , , and , and , , , , and , , , , , and , , , , the title of Chapter II, Section 2, Subsection 5, and , and , the provisions adding one Article after , the provisions amending and , and , the provisions renumbering as and adding one Article after , the provisions amending , and , and , the provisions amending (excluding the part replacing " or , or " with ", ", the part replacing " or , or " with ", ", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending , , , and , , the title of Chapter III, Section 1, Subsection 7, , and , and the provisions amending (excluding the part replacing "" with ""), and the provisions adding one Article after of the Supplementary Provisions, the provisions amending and of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (limited to the part replacing "" with ""), the provisions amending of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (excluding the provisions deleting of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (limited to the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"), and the provisions making of the Supplementary Provisions into ) and the provisions adding one Article after of the Supplementary Provisions, and the provisions of Article 12 and of the Supplementary Provisions: the effective date of the ;

目次の改正規定、の次に一条を加える改正規定、、、、、、、、、、及びの改正規定、をとし、の次に一条を加える改正規定、、及びの改正規定、の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分を除く。）、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（「若しくは、若しくは」を「、」に、「若しくは、若しくは」を「、」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。）、、、及びの改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「」に改める部分を除く。）、及びの改正規定、第二章第一節第三款第四目を削り、同款第五目を同款第四目とする改正規定、及びの改正規定、の改正規定（ロの改正規定（「」を「」に改める部分に限る。）及びの改正規定を除く。）、をとし、の次に一条を加える改正規定、、、及びの見出しの改正規定、を削る改正規定、の見出しの改正規定、を削る改正規定、、、、、及び、、、、及び、、、、、、、、、、、、、、、第二章第二節第五款の款名、、、並びにの改正規定、の次に一条を加える改正規定、及び、並びにの改正規定、をとし、の次に一条を加える改正規定、、、、及びの改正規定、の改正規定（「若しくは、若しくは」を「、」に、「若しくは、若しくは」を「、」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。）、、、、及び、、第三章第一節第七款の款名、、並びにの改正規定並びにの改正規定（「」を「」に改める部分を除く。）並びにの次に一条を加える改正規定、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（を削る改正規定、の改正規定（「」を「」に改める部分に限る。）及びをとする改正規定を除く。）並びにの次に一条を加える改正規定並びに附則第十二条及びの規定　の施行の日

the provisions amending (limited to the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending , the provisions amending (limited to the part replacing "" with "") and the provisions amending (limited to the part replacing "securities dealers association" with "authorized financial instruments firms association"), and the provisions amending of the Supplementary Provisions, the provisions amending of the Supplementary Provisions (limited to the part replacing "" with "" and " or " with " or "), the provisions amending of the Supplementary Provisions (limited to the part replacing "" with ""), and the provisions amending , and of the Supplementary Provisions: the effective date of the ;

の改正規定（「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、の改正規定、ロの改正規定（「」を「」に改める部分に限る。）及びの改正規定（「証券業協会」を「認可金融商品取引業協会」に改める部分に限る。）並びにの改正規定、の改正規定（「」を「」に、「又は」を「又は」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）並びに、及びの改正規定　の施行の日

the provisions amending (limited to the part adding ", moneylenders association" after "commodity futures association"): the effective date of the ;

の改正規定（「商品先物取引協会」の下に「、貸金業協会」を加える部分に限る。）　の施行の日

the provisions amending of the Supplementary Provisions: the effective date of the ;

の改正規定　の施行の日

the provisions adding two paragraphs to of the Supplementary Provisions (limited to the part relating to of the Supplementary Provisions): the effective date of the .

に二項を加える改正規定（に係る部分に限る。）　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）

The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2007 (hereinafter referred to as the "Effective Date"), corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and, for corporate prefectural inhabitant tax for business years that began before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that began before the Effective Date, the provisions then in force continue to govern.

この法律による改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、平成十九年四月一日（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、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間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、施行日前に開始した連結事業年度分の法人の道府県民税及び施行日前に開始した計算期間分の法人の道府県民税については、なお従前の例による。

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