Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2010; 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、平成二十二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 Article 1 amending Article 53, paragraphs (35) and (36) of the Local Tax Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 55-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 55-4, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 72-24-11, paragraph (1) of that Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 72-39-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 72-39-4, paragraph (1) of that Act, the provisions amending Article 321-8, paragraphs (31) and (32) of that Act (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 321-11-2, paragraph (1) of that Act (limited to the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), and the provisions amending Article 321-11-3, paragraph (1) of that Act (limited to the part replacing "treaty partner state" with "treaty partner state, etc."), and the provisions amending Article 5-4, paragraph (1), item (ii), (b) and paragraph (6), item (ii), (b) of the Supplementary Provisions of that Act: June 1, 2010;
第一条中地方税法第五十三条第三十五項及び第三十六項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第五十五条の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第五十五条の四第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第七十二条の二十四の十一第一項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第七十二条の三十九の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）、同法第七十二条の三十九の四第一項の改正規定、同法第三百二十一条の八第三十一項及び第三十二項の改正規定（「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」を「租税条約等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」に改める部分に限る。）、同法第三百二十一条の十一の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分に限る。）並びに同法第三百二十一条の十一の三第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分に限る。）並びに同法附則第五条の四第一項第二号ロ及び第六項第二号ロの改正規定 平成二十二年六月一日
The provisions of Article 1 amending Article 15-4, paragraph (1), item (i), Article 17-6, paragraph (2) and Article 20-9-3, paragraph (5) of the Local Tax Act, the provisions amending Article 23, paragraph (1) of that Act (excluding the provisions amending item (iv)-4 of that paragraph), the provisions amending Articles 24-2, 51, paragraph (2) and 52 of that Act, the provisions amending Article 53 of that Act (excluding the provisions amending paragraph (4) of that Article, the provisions amending paragraphs (6), (11), (15) and (19) of that Article (limited to the part deleting ", Article 42-11, paragraph (5)"), and the provisions amending paragraphs (35) and (36) of that Article (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.")), the provisions amending Articles 53-2, 54, paragraph (1) and 55 of that Act, the provisions amending Article 55-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 55-3, paragraph (1) of that Act, the provisions amending Article 55-4, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 56, 57, paragraph (2), 62 through 64, 65-2, paragraph (1) and 71-26, paragraph (1), Articles 72 through 72-2-2 and Article 72-3, paragraph (3) of that Act, the provisions deleting Article 72-5-2 of that Act, the provisions amending Articles 72-6, 72-7, paragraph (2) and 72-12, item (i) of that Act, the provisions amending Article 72-13 of that Act (excluding the provisions amending paragraph (14) of that Article (limited to the part replacing "Article 2, item (xii)-7-5" with "Article 2, item (xii)-7-7")), the provisions amending the proviso to Article 72-18 of that Act, the provisions amending Article 72-21, paragraph (1) of that Act (limited to the part adding ", except in the case prescribed in paragraph (3)," after "with regard to"), and the provisions renumbering paragraph (5) of that Article as paragraph (7), paragraph (4) as paragraph (6) and paragraph (3) as paragraph (5), and adding two paragraphs after paragraph (2), the provisions amending Articles 72-23, 72-24-4 and 72-24-6 through 72-24-10 of that Act, the provisions amending Article 72-24-11, paragraph (1) of that Act (excluding the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc."), the provisions amending Article 72-25, paragraph (1), Articles 72-29 through 72-34, Article 72-37, paragraph (1), the heading of Article 72-38 and paragraph (1) of that Article, Article 72-38-2, paragraphs (1) and (4), and Article 72-39 of that Act, the provisions amending Article 72-39-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 72-39-3, paragraph (1), 72-40, paragraph (1), 72-41 and 72-41-2, paragraph (4) of that Act, the provisions deleting Article 72-41-5 of that Act, the provisions amending Article 72-43, paragraph (4), Articles 72-44, 72-45-2, 72-46, paragraph (1), Article 72-48, paragraph (1) and paragraph (4), item (i), Article 73-7, item (ii)-4 and Article 74-5 of that Act, the provisions amending Article 292, paragraph (1) of that Act (excluding the provisions amending item (iv)-4 of that paragraph), the provisions amending Articles 294-2, 312 and 314-4, paragraph (2) of that Act, the provisions amending Article 321-8 of that Act (excluding the provisions amending paragraph (4) of that Article, the provisions amending paragraphs (6), (11), (15) and (19) of that Article (limited to the part deleting ", Article 42-11, paragraph (5)"), and the provisions amending paragraphs (31) and (32) of that Article (limited to the part replacing "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties" with "Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.")), the provisions amending Articles 321-8-2, 321-9, paragraph (1) and 321-11 of that Act, the provisions amending Article 321-11-2, paragraph (1) of that Act (excluding the part adding "or contracting party" after "contracting state" and replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Article 321-11-3, paragraph (1) of that Act (excluding the part replacing "treaty partner state" with "treaty partner state, etc."), the provisions amending Articles 321-12, 321-13, paragraph (2), 324, paragraph (1), 326, 468, 734, paragraph (3) and 748 of that Act, and the provisions amending Article 3-2-4, paragraph (3) and Article 8, paragraphs (2) and (5) of the Supplementary Provisions of that Act, the provisions amending Article 8-2 of the Supplementary Provisions of that Act (limited to the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 53, paragraphs (6), (11), (15) and (19), and Article 321-8, paragraphs (6), (11), (15) and (19)" with "Article 53, paragraphs (5), (9), (12) and (15), and Article 321-8, paragraphs (5), (9), (12) and (15)") and the provisions amending paragraph (3) of that Article), the provisions amending Article 9, paragraph (5) of the Supplementary Provisions of that Act (limited to the part replacing "Article 72-21, paragraph (3)" with "Article 72-21, paragraph (5)" and the part replacing "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending paragraphs (6) through (8) of that Article (limited to the part replacing "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending paragraph (16) of that Article (limited to the part replacing "Article 72-21, paragraph (3)" with "Article 72-21, paragraph (5)" and "Article 72-21, paragraph (4)" with "Article 72-21, paragraph (6)"), the provisions amending Articles 9-2, 9-2-2, 12-2 and 30-2 of the Supplementary Provisions of that Act, and the provisions amending Article 41 of the Supplementary Provisions of that Act (excluding the provisions amending paragraph (3) of that Article and the provisions adding one paragraph to that Article), and the provisions of Article 3, paragraph (11), Article 4, paragraphs (2) and (3), Article 6, Article 10, paragraph (12), Article 12 (excluding paragraph (8) of that Article) and Articles 20 through 22 of the Supplementary Provisions: October 1, 2010;
第一条中地方税法第十五条の四第一項第一号、第十七条の六第二項及び第二十条の九の三第五項の改正規定、同法第二十三条第一項の改正規定（同項第四号の四の改正規定を除く。）、同法第二十四条の二、第五十一条第二項及び第五十二条の改正規定、同法第五十三条の改正規定（同条第四項の改正規定、同条第六項、第十一項、第十五項及び第十九項の改正規定（「、第四十二条の十一第五項」を削る部分に限る。）並びに同条第三十五項及び第三十六項の改正規定（「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」を「租税条約等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」に改める部分に限る。）を除く。）、同法第五十三条の二、第五十四条第一項及び第五十五条の改正規定、同法第五十五条の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第五十五条の三第一項の改正規定、同法第五十五条の四第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第五十六条、第五十七条第二項、第六十二条から第六十四条まで、第六十五条の二第一項及び第七十一条の二十六第一項、第七十二条から第七十二条の二の二まで並びに第七十二条の三第三項の改正規定、同法第七十二条の五の二を削る改正規定、同法第七十二条の六、第七十二条の七第二項及び第七十二条の十二第一号の改正規定、同法第七十二条の十三の改正規定（同条第十四項の改正規定（「第二条第十二号の七の五」を「第二条第十二号の七の七」に改める部分に限る。）を除く。）、同法第七十二条の十八ただし書の改正規定、同法第七十二条の二十一第一項の改正規定（「ついては」の下に「、第三項に規定する場合を除き」を加える部分に限る。）、同条第五項を同条第七項とし、同条第四項を同条第六項とし、同条第三項を同条第五項とし、同条第二項の次に二項を加える改正規定、同法第七十二条の二十三、第七十二条の二十四の四及び第七十二条の二十四の六から第七十二条の二十四の十までの改正規定、同法第七十二条の二十四の十一第一項の改正規定（「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」を「租税条約等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」に改める部分を除く。）、同法第七十二条の二十五第一項、第七十二条の二十九から第七十二条の三十四まで、第七十二条の三十七第一項、第七十二条の三十八の見出し及び同条第一項、第七十二条の三十八の二第一項及び第四項並びに第七十二条の三十九の改正規定、同法第七十二条の三十九の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第七十二条の三十九の三第一項、第七十二条の四十第一項、第七十二条の四十一及び第七十二条の四十一の二第四項の改正規定、同法第七十二条の四十一の五を削る改正規定、同法第七十二条の四十三第四項、第七十二条の四十四、第七十二条の四十五の二、第七十二条の四十六第一項、第七十二条の四十八第一項及び第四項第一号、第七十三条の七第二号の四並びに第七十四条の五の改正規定、同法第二百九十二条第一項の改正規定（同項第四号の四の改正規定を除く。）、同法第二百九十四条の二、第三百十二条及び第三百十四条の四第二項の改正規定、同法第三百二十一条の八の改正規定（同条第四項の改正規定、同条第六項、第十一項、第十五項及び第十九項の改正規定（「、第四十二条の十一第五項」を削る部分に限る。）並びに同条第三十一項及び第三十二項の改正規定（「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」を「租税条約等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」に改める部分に限る。）を除く。）、同法第三百二十一条の八の二、第三百二十一条の九第一項及び第三百二十一条の十一の改正規定、同法第三百二十一条の十一の二第一項の改正規定（「締約国」の下に「又は締約者」を加え、「条約相手国」を「条約相手国等」に改める部分を除く。）、同法第三百二十一条の十一の三第一項の改正規定（「条約相手国」を「条約相手国等」に改める部分を除く。）並びに同法第三百二十一条の十二、第三百二十一条の十三第二項、第三百二十四条第一項、第三百二十六条、第四百六十八条、第七百三十四条第三項及び第七百四十八条の改正規定並びに同法附則第三条の二の四第三項並びに第八条第二項及び第五項の改正規定、同法附則第八条の二の改正規定（同条第二項の改正規定（「第五十三条第六項、第十一項、第十五項及び第十九項並びに第三百二十一条の八第六項、第十一項、第十五項及び第十九項」を「第五十三条第五項、第九項、第十二項及び第十五項並びに第三百二十一条の八第五項、第九項、第十二項及び第十五項」に改める部分に限る。）及び同条第三項の改正規定に限る。）、同法附則第九条第五項の改正規定（「第七十二条の二十一第三項」を「第七十二条の二十一第五項」に改める部分及び「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同条第六項から第八項までの改正規定（「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同条第十六項の改正規定（「第七十二条の二十一第三項」を「第七十二条の二十一第五項」に、「第七十二条の二十一第四項」を「第七十二条の二十一第六項」に改める部分に限る。）、同法附則第九条の二、第九条の二の二、第十二条の二及び第三十条の二の改正規定並びに同法附則第四十一条の改正規定（同条第三項の改正規定及び同条に一項を加える改正規定を除く。）並びに附則第三条第十一項、第四条第二項及び第三項、第六条、第十条第十二項、第十二条（同条第八項を除く。）並びに第二十条から第二十二条までの規定 平成二十二年十月一日
The provisions of Article 1 adding two Articles after Article 45-3 of the Local Tax Act, the provisions amending Article 46, paragraph (5), Article 72-59, paragraph (1) and Article 151-2 of that Act, the provisions adding two Articles after Article 317-3 of that Act, and the provisions amending Articles 325, 354-2, 605 and 701-55, paragraph (1) of that Act, and Article 3, paragraphs (4) through (6) and Article 10, paragraphs (4) through (6) of the Supplementary Provisions: January 1, 2011;
第一条中地方税法第四十五条の三の次に二条を加える改正規定、同法第四十六条第五項、第七十二条の五十九第一項及び第百五十一条の二の改正規定、同法第三百十七条の三の次に二条を加える改正規定並びに同法第三百二十五条、第三百五十四条の二、第六百五条及び第七百一条の五十五第一項の改正規定並びに附則第三条第四項から第六項まで及び第十条第四項から第六項までの規定 平成二十三年一月一日
The provisions of Article 1 adding a Chapter to the main provisions of the Local Tax Act (limited to the part relating to Article 759 of that Act), and the provisions amending Article 5-4, paragraph (1), item (ii), (c) and paragraph (6), item (ii), (c) of the Supplementary Provisions of that Act (excluding the part replacing "及び" (and) with "並びに" (and, joining larger groups) and the part replacing "through" with "and Article 10-2-2 through"): April 1, 2011;
第一条中地方税法の本則に一章を加える改正規定（同法第七百五十九条に係る部分に限る。）並びに同法附則第五条の四第一項第二号ハ及び第六項第二号ハの改正規定（「及び」を「並びに」に改める部分及び「から」を「及び第十条の二の二から」に改める部分を除く。） 平成二十三年四月一日
The provisions of Article 1 amending Article 34, paragraph (1), items (vi), (x) and (xi), and paragraphs (4) and (5) of the Local Tax Act, the provisions amending paragraph (7) of that Article (excluding the part deleting "and item (v)-2"), paragraph (9) of that Article, Articles 37 and 45-2, paragraph (1) of that Act, and Article 314-2, paragraph (1), items (vi), (x) and (xi), and paragraphs (4) and (5) of that Act, the provisions amending paragraph (7) of that Article (excluding the part deleting "and item (v)-2") and paragraph (9) of that Article, and the provisions amending Articles 314-6 and 317-2, paragraph (1) of that Act, and Article 3, paragraph (3) and Article 10, paragraph (3) of the Supplementary Provisions: January 1, 2012;
The provisions of Article 1 adding a Chapter to the main provisions of the Local Tax Act (limited to the part relating to Article 758 of that Act): April 1, 2012;
第一条中地方税法の本則に一章を加える改正規定（同法第七百五十八条に係る部分に限る。） 平成二十四年四月一日
The provisions of Article 1 amending Article 34, paragraph (1), items (v) and (v)-2, and paragraph (6) of the Local Tax Act, the provisions amending paragraph (7) of that Article (limited to the part deleting "and item (v)-2"), paragraph (8) of that Article, and Article 314-2, paragraph (1), items (v) and (v)-2, and paragraph (6) of that Act, the provisions amending paragraph (7) of that Article (limited to the part deleting "and item (v)-2") and the provisions amending paragraph (8) of that Article, and Article 3, paragraph (2) and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2013;
The provisions of Article 1 amending Article 35-2-2, paragraph (2) of the Supplementary Provisions of the Local Tax Act and adding one Article after Article 35-3 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (9) and Article 10, paragraph (10) of the Supplementary Provisions: January 1, 2015;
The provisions of Article 1 amending Article 348, paragraph (2), item (vii)-2 of the Local Tax Act: the date of enforcement of the Act Partially Amending the Natural Parks Act and the Nature Conservation Act (Act No. 47 of 2009);
第一条中地方税法第三百四十八条第二項第七号の二の改正規定 自然公園法及び自然環境保全法の一部を改正する法律（平成二十一年法律第四十七号）の施行の日
The provisions of Article 1 amending Article 73-4, paragraph (1) of the Local Tax Act, the provisions amending Article 348, paragraph (2) of that Act (excluding the provisions amending item (vii)-2 of that paragraph), and Article 5, paragraph (2), Article 11, paragraph (2) and Article 14, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Okinawa Institute of Science and Technology Graduate University Act (Act No. 76 of 2009).