Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation; provided, however, that provisions set forth in the following items come into effect on the date prescribed in each item:
この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。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 2 (excluding the part adding two paragraphs to that Article) and Article 11-3, paragraph (1), the provisions amending Article 11, paragraph (10) of the Supplementary Provisions of the Local Tax Act (Act No. 226 of 1950) in Article 3 of the Supplementary Provisions (limited to the part adding "(excluding rental housing listed in item (iii) of that paragraph (excluding public housing) and facilities listed in item (v) of that paragraph)" after "public facilities, etc. prescribed in") and the provisions amending Article 15, paragraph (30) of the Supplementary Provisions of that Act (limited to the part adding "(excluding rental housing listed in item (iii) of that paragraph (excluding public housing) and facilities listed in item (v) of that paragraph)" after "public facilities, etc. prescribed in"), and the provisions of Article 3-2 of the Supplementary Provisions: the date of promulgation;
第二条の改正規定（同条に二項を加える部分を除く。）及び第十一条の三第一項の改正規定並びに附則第三条中地方税法（昭和二十五年法律第二百二十六号）附則第十一条第十項の改正規定（「規定する公共施設等」の下に「（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）」を加える部分に限る。）及び同法附則第十五条第三十項の改正規定（「規定する公共施設等」の下に「（同項第三号に掲げる賃貸住宅（公営住宅を除く。）及び同項第五号に掲げる施設を除く。）」を加える部分に限る。）並びに附則第三条の二の規定 公布の日
Supplementary Provisions, Article 3-2Adjustment Provisions Accompanying the Partial Amendment of the Local Tax Act
第三条の二（地方税法の一部改正に伴う調整規定）
If the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions precedes the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. ___ of 2011), the phrase "Article 11, paragraph (6) of the Supplementary Provisions" in that item is deemed to be replaced with "Article 11, paragraph (10) of the Supplementary Provisions" and the phrase "Article 15, paragraph (22) of the Supplementary Provisions" with "Article 15, paragraph (30) of the Supplementary Provisions", and in the preceding Article, in the provisions amending Article 11, paragraph (6) of the Supplementary Provisions of the Local Tax Act, the phrase "Article 11, paragraph (6) of the Supplementary Provisions" is deemed to be replaced with "Article 11, paragraph (10) of the Supplementary Provisions", in the provisions amending paragraph (8) of that Article, the phrase "paragraph (8) of that Article" with "paragraph (12) of that Article", in the provisions amending Article 15, paragraph (22) of the Supplementary Provisions of that Act, the phrase "Article 15, paragraph (22) of the Supplementary Provisions" with "Article 15, paragraph (30) of the Supplementary Provisions", and in the provisions amending paragraph (25) of that Article, the phrase "paragraph (25) of that Article" with "paragraph (34) of that Article".
附則第一条第一号に掲げる規定の施行の日が地方税法等の一部を改正する法律（平成二十三年法律第 号）の施行の日前である場合には、同号中「附則第十一条第六項」とあるのは「附則第十一条第十項」と、「附則第十五条第二十二項」とあるのは「附則第十五条第三十項」とし、前条のうち、地方税法附則第十一条第六項の改正規定中「附則第十一条第六項」とあるのは「附則第十一条第十項」と、同条第八項の改正規定中「同条第八項」とあるのは「同条第十二項」と、同法附則第十五条第二十二項の改正規定中「附則第十五条第二十二項」とあるのは「附則第十五条第三十項」と、同条第二十五項の改正規定中「同条第二十五項」とあるのは「同条第三十四項」とする。
In the case under the preceding paragraph, if the date of enforcement of this Act is after the date of enforcement of the Act Partially Amending the Local Tax Act, etc. to Develop the Tax System in Response to the Current Severe Economic Conditions and Employment Situation (Act No. 83 of 2011), then in the preceding Article as read with the terms replaced pursuant to the preceding paragraph, in the provisions amending Article 11, paragraph (10) of the Supplementary Provisions of the Local Tax Act, the phrase "Article 11, paragraph (10) of the Supplementary Provisions" is deemed to be replaced with "Article 11, paragraph (6) of the Supplementary Provisions", in the provisions amending paragraph (12) of that Article, the phrase "paragraph (12) of that Article" with "paragraph (8) of that Article", in the provisions amending Article 15, paragraph (30) of the Supplementary Provisions of that Act, the phrase "Article 15, paragraph (30) of the Supplementary Provisions" with "Article 15, paragraph (22) of the Supplementary Provisions", and in the provisions amending paragraph (34) of that Article, the phrase "paragraph (34) of that Article" with "paragraph (25) of that Article".