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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, 2008; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、平成二十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 in (limited to the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending , the provisions amending (limited to the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), and the provisions amending (limited to the part adding ", Japan Health Insurance Association" after "and the Central Association"), and the provisions adding one paragraph to : October 1, 2008;

中の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分に限る。）、の改正規定、の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分に限る。）及びの改正規定（「及び中央会」の下に「、全国健康保険協会」を加える部分に限る。）並びにに一項を加える改正規定　平成二十年十月一日

the provisions amending and , and in , the provisions amending and , the provisions deleting , the provisions of Article 3, paragraphs (4) through (6) of the Supplementary Provisions, the provisions of of the Supplementary Provisions (limited to the provisions amending and , and ), and the provisions of of the Supplementary Provisions: January 1, 2009;

中及び、並びにの改正規定並びに及びの改正規定並びにを削る改正規定並びに附則第三条第四項から第六項までの規定、の規定（並びに、及びの改正規定に限る。）及びの規定　平成二十一年一月一日

the provisions amending , and in , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending and , , and , and , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions adding one Article after , the provisions amending and , and , and , the provisions adding nine Articles after , the provisions amending , and , the provisions adding one Article after , the provisions amending and and and , the provisions adding one Article after , the provisions amending (excluding the part deleting "prescribed in " and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending , the provisions amending (excluding the part deleting "prescribed in " and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending , the provisions amending , and and and , the provisions amending (excluding the part deleting ", and "), the provisions amending , the provisions amending (limited to the part deleting "prescribed in "), and the provisions amending , the provisions of Article 3, paragraphs (7) through (10) and Article 8, paragraphs (4) through (8) of the Supplementary Provisions, and the provisions of of the Supplementary Provisions (limited to the provisions amending , , , , and ): April 1, 2009;

中、及びの改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に一条を加える改正規定、、、、、及びの改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に一条を加える改正規定、及び、、並びにの改正規定、の次に九条を加える改正規定並びに、及びの改正規定並びにの次に一条を加える改正規定、、並びに及びの改正規定、の次に一条を加える改正規定、の改正規定（「に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分を除く。）、の改正規定、の改正規定（「に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分を除く。）、の改正規定、、、並びに及びの改正規定、の改正規定（「、及び」を削る部分を除く。）、の改正規定、の改正規定（「に規定する」を削る部分に限る。）並びにの改正規定並びに附則第三条第七項から第十項まで及び第八条第四項から第八項までの規定並びにの規定（、、、、及びの改正規定に限る。）　平成二十一年四月一日

the provisions amending in , the provisions amending , the provisions amending (limited to the part deleting "prescribed in " and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending , the provisions amending (limited to the part deleting "prescribed in " and the part replacing "those are included" with "those, or, where the total number of beef cattle falling under tax-exempt raised cattle exceeds 2,000, the tax-exempt raised cattle in the portion exceeding that number, are included"), the provisions amending , and , and the provisions renumbering as and adding one Article before , and the provisions of Article 3, paragraphs (11) through (17), Article 8, paragraphs (9) through (15) and Article 17, paragraph (2) of the Supplementary Provisions: January 1, 2010;

中の改正規定並びにの改正規定、の改正規定（「に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分に限る。）、の改正規定、の改正規定（「に規定する」を削り、「ものが含まれている」を「もの又は免税対象飼育牛に該当する肉用牛の頭数の合計が二千頭を超える場合の当該超える部分の免税対象飼育牛が含まれている」に改める部分に限る。）、、及びの改正規定並びにをとし、の前に一条を加える改正規定並びに附則第三条第十一項から第十七項まで、第八条第九項から第十五項まで及び第十七条第二項の規定　平成二十二年一月一日

the provisions in amending and , and , and , the provisions amending (limited to the part deleting ", and "), the provisions amending , the provisions amending (excluding the part deleting "prescribed in "), and the provisions amending and , and the provisions of Article 3, paragraphs (18) through (23), Article 8, paragraphs (16) through (21) and of the Supplementary Provisions: April 1, 2010.

中及び、及び並びにの改正規定、の改正規定（「、及び」を削る部分に限る。）、の改正規定、の改正規定（「に規定する」を削る部分を除く。）並びに及びの改正規定並びに附則第三条第十八項から第二十三項まで、第八条第十六項から第二十一項まで及びの規定　平成二十二年四月一日

the provisions amending in , the provisions amending (limited to the part replacing "a neighborhood association authorized under " with "an authorized neighborhood association prescribed in , or a political party, etc. that is a corporation prescribed in "), the provisions amending (excluding the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending , and , the provisions deleting , the provisions amending (excluding the provisions amending (limited to the part adding ", medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) of the Medical Care Act)" after "Japanese Red Cross Society") and the provisions amending and ), the provisions amending and , the provisions amending (excluding the provisions amending (limited to the part replacing "that corporation under Article 34 of the Civil Code" with "that person liable for real property acquisition tax")), the provisions amending (limited to the part replacing "a neighborhood association authorized under " with "an authorized neighborhood association prescribed in , or a political party, etc. that is a corporation prescribed in "), the provisions amending (excluding the part adding ", Japan Health Insurance Association" after "Federation of National Health Insurance Associations"), the provisions amending , and , the provisions amending (limited to the part deleting ", an organization of national public employees that is a corporation under the National Public Service Act (including as applied mutatis mutandis under the Act on Temporary Measures concerning Court Officials), an organization of local public employees that is a corporation under the Local Public Service Act"), the provisions amending , and the provisions amending , the provisions adding six paragraphs to (limited to the part relating to ), the provisions amending (limited to the part replacing "foundation under Article 34 of the Civil Code" with "incorporated public interest foundation"), the provisions adding eight paragraphs to (limited to the part relating to ), the provisions amending , and the provisions adding one Article to the Supplementary Provisions of the Local Tax Act, and the provisions of the following Article and Article 4, paragraph (3), Article 5, paragraphs (2) and (3), Article 6, paragraph (4), Article 9, paragraph (3), Article 10, paragraph (2) and Article 16, paragraph (3) of the Supplementary Provisions: the effective date of the (December 1, 2008);

中の改正規定、の改正規定（「の認可を受けた地縁による団体」を「に規定する認可地縁団体、に規定する法人である政党等」に改める部分に限る。）、の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分を除く。）、、ロ及びの改正規定、を削る改正規定、の改正規定（の改正規定（「日本赤十字社」の下に「、医療法人（医療法第四十二条の二第一項に規定する社会医療法人に限る。）」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、の改正規定（の改正規定（「当該民法第三十四条の法人」を「当該不動産取得税の納税義務者」に改める部分に限る。）を除く。）、の改正規定（「の認可を受けた地縁による団体」を「に規定する認可地縁団体、政党交付金のに規定する法人である政党等」に改める部分に限る。）、の改正規定（「国民健康保険団体連合会」の下に「、全国健康保険協会」を加える部分を除く。）、、及びの改正規定、の改正規定（「、国家公務員法（裁判所職員臨時措置法において準用する場合を含む。）による法人である国家公務員の団体、地方公務員法による法人である地方公務員の団体」を削る部分に限る。）、の改正規定並びにの改正規定並びにに六項を加える改正規定（に係る部分に限る。）、の改正規定（「民法第三十四条の財団法人」を「公益財団法人」に改める部分に限る。）、に八項を加える改正規定（に係る部分に限る。）、の改正規定及びに一条を加える改正規定並びに次条並びに附則第四条第三項、第五条第二項及び第三項、第六条第四項、第九条第三項、第十条第二項並びに第十六条第三項の規定　の施行の日（平成二十年十二月一日）

the provisions amending in , the provisions amending (limited to the part replacing "Local Housing Corporation" with "Japan Pension Organization, Local Housing Corporation"), the provisions amending , , and , the provisions amending (excluding the part replacing "those used by persons other than national university corporations, etc. and others specified by Cabinet Order" with "those used by persons other than national university corporations, etc."), and the provisions amending and : the effective date of the ;

中の改正規定、の改正規定（「地方住宅供給公社」を「日本年金機構、地方住宅供給公社」に改める部分に限る。）、、、及びの改正規定、の改正規定（「国立大学法人等以外の者が使用しているものその他の政令で定めるもの」を「国立大学法人等以外の者が使用しているもの」に改める部分を除く。）並びに及びの改正規定　の施行の日

the provisions amending and in , the provisions adding one item to , the provisions amending , and , the provisions adding one item to , the provisions adding three paragraphs to (limited to the part relating to ), and the provisions amending , and the provisions of Article 6, paragraph (3) of the Supplementary Provisions: the effective date of the ;

中及びの改正規定、に一号を加える改正規定、、及びの改正規定並びにに一号を加える改正規定並びにに三項を加える改正規定（に係る部分に限る。）及びの改正規定並びに附則第六条第三項の規定　の施行の日

the provisions amending in , and the provisions of Article 10, paragraph (3) of the Supplementary Provisions: the effective date of the ;

中の改正規定及び附則第十条第三項の規定　の施行の日

the provisions adding three paragraphs to in (limited to the part relating to ) and the provisions adding eight paragraphs to (limited to the part relating to ): the effective date of the ;

中に三項を加える改正規定（に係る部分に限る。）及びに八項を加える改正規定（に係る部分に限る。）　の施行の日

the provisions adding six paragraphs to in (limited to the part relating to ) and the provisions of Article 6, paragraph (5) of the Supplementary Provisions: the effective date of the ;

中に六項を加える改正規定（に係る部分に限る。）及び附則第六条第五項の規定　の施行の日

the provisions adding six paragraphs to in (limited to the part relating to ) and the provisions renumbering as and adding four Articles after (limited to the part relating to ): the effective date of the ;

中に六項を加える改正規定（に係る部分に限る。）及びをとし、の次に四条を加える改正規定（に係る部分に限る。）　の施行の日

the provisions adding eight paragraphs to in (limited to the part relating to ): the effective date of the .

中に八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 Secondary Tax Liability

第二条（第二次納税義務に関する経過措置）

With respect to secondary tax liability under prior to amendment by the provisions of (hereinafter referred to as the "Former Act") for an unlimited-liability intermediate corporation (including a special unlimited-liability intermediate corporation prescribed in ) under the prior to its repeal by the provisions of , the provisions then in force continue to govern.

の規定による無限責任中間法人（に規定する特例無限責任中間法人を含む。）に係るの規定による改正前の地方税法（以下「旧法」という。）の規定による第二次納税義務については、なお従前の例による。

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