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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, 2009; 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、平成二十一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 of amending , the provisions deleting the heading of , the provisions adding a heading before , the provisions amending (limited to the part adding "and " after ""), the provisions adding one Article after , the provisions amending and and , the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of business income, etc. relating to land, etc. prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of long-term capital gains prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of short-term capital gains prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of capital gains, etc. relating to shares, etc. prescribed in of the Supplementary Provisions', and the first sentence of "), the provisions amending , and , and and , the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in of the Supplementary Provisions', and the first sentence of "), and the provisions amending (excluding the part amending ", first sentence" to ", in which the phrase 'amount of timber income' is deemed to be replaced with 'amount of timber income and the amount of miscellaneous income, etc. relating to futures transactions prescribed in of the Supplementary Provisions', and the first sentence of "); the provisions of adding one paragraph to the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located; and the provisions of of the Supplementary Provisions (limited to the provisions amending (limited to the part adding ", of the Supplementary Provisions" after ", of the Supplementary Provisions" and the part amending "and of the Supplementary Provisions" to ", and of the Supplementary Provisions"), the provisions amending (limited to the part adding ", of the Supplementary Provisions" after ", of the Supplementary Provisions" and the part amending "and of the Supplementary Provisions" to ", and of the Supplementary Provisions"), the provisions amending (limited to the part adding ", of the Supplementary Provisions" after ", of the Supplementary Provisions" and the part amending "and of the Supplementary Provisions" to ", and of the Supplementary Provisions"), and the provisions amending (limited to the part adding ", of the Supplementary Provisions" after ", of the Supplementary Provisions" and the part amending "and of the Supplementary Provisions" to ", and of the Supplementary Provisions")): January 1, 2010;

中の改正規定、の見出しを削る改正規定、の前に見出しを付する改正規定、の改正規定（「」の下に「及び」を加える部分に限る。）、の次に一条を加える改正規定、及び並びにの改正規定、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する土地等に係る事業所得等の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する土地等に係る事業所得等の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する長期譲渡所得の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する長期譲渡所得の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する短期譲渡所得の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する短期譲渡所得の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する株式等に係る譲渡所得等の金額」と、前段」に改める部分を除く。）、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する株式等に係る譲渡所得等の金額」と、前段」に改める部分を除く。）、、及び並びに及びの改正規定、の改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する先物取引に係る雑所得等の金額」と、前段」に改める部分を除く。）並びにの改正規定（「前段」を「中「山林所得金額」とあるのは「山林所得金額並びにに規定する先物取引に係る雑所得等の金額」と、前段」に改める部分を除く。）並びに中国有資産等所在市町村交付金法附則に一項を加える改正規定並びにの規定（の改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分に限る。）、の改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分に限る。）、の改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分に限る。）及びの改正規定（「、」の下に「、」を加える部分及び「及び」を「、及び」に改める部分に限る。）に限る。）　平成二十二年一月一日

the provisions of amending (excluding the part deleting ", "), the provisions amending , the provisions amending (excluding the part deleting ", "), the provisions amending and and , the provisions amending (limited to the part amending "" to ""), the provisions amending , the provisions amending (limited to the part amending "" to ""), and the provisions amending , and and , and and , and the provisions of paragraph (1) of the following Article and Article 7, paragraph (1) of the Supplementary Provisions: April 1, 2010;

中の改正規定（「、」を削る部分を除く。）、の改正規定、の改正規定（「、」を削る部分を除く。）、並びに及びの改正規定、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「」に改める部分に限る。）並びに、及び並びに、及び並びにの改正規定並びに次条第一項及び附則第七条第一項の規定　平成二十二年四月一日

the provisions of amending , , and and : January 1, 2011;

中、、及び並びにの改正規定　平成二十三年一月一日

the provisions of amending , and the provisions amending (limited to the part adding "the provisions of or" after "the fixed assets tax imposed on"): the date of enforcement of the ;

中の改正規定及びの改正規定（「課する固定資産税については、」の下に「の規定又は」を加える部分に限る。）　の施行の日

the provisions of amending , , , , , and , the provisions amending and , the provisions amending (excluding the part amending "March 31, 2009" to "March 31, 2011"), the provisions amending (limited to the part adding "or " after " of the Supplementary Provisions"), the provisions amending , and , the provisions amending (limited to the part amending "" to "" and " or " to " or "), and the provisions amending , and , and the provisions of Article 4, paragraphs (2), (3) and (5) and Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the ;

中、、、、、及びの改正規定並びに及びの改正規定、の改正規定（「平成二十一年三月三十一日」を「平成二十三年三月三十一日」に改める部分を除く。）、の改正規定（「」の下に「若しくは」を加える部分に限る。）、、及びの改正規定、の改正規定（「イ」を「イ」に、「又は」を「又は」に改める部分に限る。）並びに、及びの改正規定並びに附則第四条第二項、第三項及び第五項並びに第八条第二項の規定　の施行の日

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

中の改正規定　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 Article 5-4, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to individual prefectural inhabitant tax for fiscal 2010 and subsequent fiscal years, and with regard to the filing of the prefectural inhabitant tax housing loan, etc. special tax credit return prescribed in that paragraph relating to individual prefectural inhabitant tax up to fiscal 2009, the provisions then in force continue to govern.

の規定による改正後の地方税法（以下「新法」という。）附則第五条の四第三項の規定は、平成二十二年度以後の年度分の個人の道府県民税について適用し、平成二十一年度分までの個人の道府県民税に係る同項に規定する道府県民税住宅借入金等特別税額控除申告書の提出については、なお従前の例による。

The provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act (limited to the part relating to the provisions of Article 53 of the New Act; the same applies in the following paragraph) apply to the corporation tax levy amount paid on fictitious accounting prescribed in Article 53, paragraph (40) of the New Act relating to a reassessment by the prefectural governor under that paragraph made on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to the corporation tax levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment by the prefectural governor under or prior to amendment by the provisions of (hereinafter referred to as the "Former Act"); the same applies in the following paragraph), the provisions then in force continue to govern.

及び第四十項から第四十四項まで並びに（新法第五十三条の規定に係る部分に限る。次項において同じ。）の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第五十三条第四十項の道府県知事の更正に係る同項に規定する仮装経理法人税割額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（の規定による改正前の地方税法（以下「旧法」という。）又はの道府県知事の更正をいう。次項において同じ。）により減少した法人税割額については、なお従前の例による。

Notwithstanding the preceding paragraph, the provisions of Article 53, paragraph (30) and paragraphs (40) through (44) of the New Act and Article 8-2, paragraph (3) of the Supplementary Provisions of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of Article 53, paragraph (42) of the New Act arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "" in is deemed to be replaced with " or or prior to amendment by the provisions of (hereinafter in this Article referred to as the 'Former Act')", and the phrase "" in paragraphs (41) and (42) of that Article is deemed to be replaced with " or or of the Former Act".

前項の規定にかかわらず、及び第四十項から第四十四項まで並びにの規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に新法第五十三条第四十二項各号に掲げる事実が生じたときについても適用する。この場合において、中「」とあるのは「又はの規定による改正前の地方税法（以下この条において「旧法」という。）若しくは」と、同条第四十一項及び第四十二項中「」とあるのは「又は若しくは」とする。

Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax

第三条（事業税に関する経過措置）

Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to enterprise tax on liquidation income (including corporate enterprise tax for the business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon distribution or delivery of part of the residual assets; the same applies hereinafter in this paragraph) arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and with regard to corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income arising from dissolution 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、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部の分配又は引渡しにより納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前の解散による清算所得に対する事業税については、なお従前の例による。

The provisions of Article 72-24-10 of the New Act apply to the enterprise tax paid on fictitious accounting prescribed in paragraph (2) of that Article relating to a reassessment under that paragraph made on or after the Effective Date, and with regard to the value-added levy amount, capital levy amount, income levy amount or revenue levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment prescribed in of the Former Act or a reassessment prescribed in that reduces the value added, income or revenue for each business year; the same applies in the following paragraph), the provisions then in force continue to govern.

新法第七十二条の二十四の十の規定は、施行日以後にされる同条第二項の更正に係る同項に規定する仮装経理事業税額について適用し、施行日前にされた旧法に基づく仮装経理に係る更正（に規定する更正又はに規定する各事業年度の付加価値額、所得若しくは収入金額を減少させる更正をいう。次項において同じ。）により減少した付加価値割額、資本割額、所得割額又は収入割額については、なお従前の例による。

Notwithstanding the preceding paragraph, the provisions of Article 72-24-10 of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of paragraph (4) of that Article arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "pursuant to this paragraph" in paragraph (1) of that Article is deemed to be replaced with "pursuant to this paragraph or prior to amendment by the provisions of (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with " or of the Former Act".

前項の規定にかかわらず、新法第七十二条の二十四の十の規定は、道府県知事が施行日前に旧法に基づく仮装経理に係る更正をした場合において、当該旧法に基づく仮装経理に係る更正を受けた法人につき施行日以後に同条第四項各号に掲げる事実が生じたときについても適用する。この場合において、同条第一項中「この項の規定」とあるのは「この項又はの規定による改正前の地方税法（以下この条において「旧法」という。）の規定」と、同条第三項及び第四項中「第一項」とあるのは「第一項又は」とする。

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