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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, 2014; 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、平成二十六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 , , and , and the provisions of the following Article: July 1, 2014;

中、、及びの改正規定並びに次条の規定　平成二十六年七月一日

the provisions of amending , , , and the table in , the provisions of , and the provisions of Article 3, paragraph (10), Article 5, paragraph (3), Article 10, paragraph (10) and of the Supplementary Provisions: October 1, 2014;

中、、、及びの表の改正規定、の規定並びに附則第三条第十項、第五条第三項、第十条第十項及びの規定　平成二十六年十月一日

the provisions of amending , the provisions amending , , , and , and the provisions of Article 3, paragraphs (3) through (6), Article 5, paragraph (2) and Article 10, paragraphs (3) through (6) of the Supplementary Provisions: January 1, 2015;

中の改正規定並びに、、、及びの改正規定並びに附則第三条第三項から第六項まで、第五条第二項及び第十条第三項から第六項までの規定　平成二十七年一月一日

the provisions of amending , and the provisions of Article 13, paragraph (2) of the Supplementary Provisions and Article 15, paragraph (1) of the Supplementary Provisions (excluding the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions listed in (hereinafter referred to as the "2016 New Act")) and (excluding the part relating to of the Supplementary Provisions of the 2016 New Act): April 1, 2015;

中ロ及びハの改正規定並びに附則第十三条第二項並びに第十五条第一項（に掲げる規定による改正後の地方税法（以下「二十八年新法」という。）附則第三十条第一項に係る部分を除く。）及び（に係る部分を除く。）の規定　平成二十七年四月一日

the provisions of amending (limited to the part adding ", , , and" after "(Act No. 26 of 1957)" (limited to the part relating to ) and the part amending "and " to ", and "), the provisions amending the table in , the provisions amending (limited to the part adding ", , , and" after "(Act on Special Measures Concerning Taxation" (limited to the part relating to ) and the part amending "and " to ", and ") and the table in , the provisions amending , and the provisions of Article 3, paragraph (2) and Article 10, paragraph (2) of the Supplementary Provisions: January 1, 2016;

中の改正規定（「（昭和三十二年法律第二十六号）」の下に「、、、及び」を加える部分（に係る部分に限る。）及び「及び」を「、及び」に改める部分に限る。）、の表の改正規定、の改正規定（「（租税特別措置法」の下に「、、、及び」を加える部分（に係る部分に限る。）及び「及び」を「、及び」に改める部分に限る。）及びの表の改正規定並びにの改正規定並びに附則第三条第二項及び第十条第二項の規定　平成二十八年一月一日

the provisions of amending , and , the provisions of (excluding the amending provisions listed in the following item and item (viii)), and the provisions of Article 4, paragraph (3), Article 6, Article 11, paragraph (3), Article 13, paragraph (3), Article 14, and Article 15, paragraph (1) (limited to the part relating to Article 30, paragraph (1) of the Supplementary Provisions of the 2016 New Act) and (limited to the part relating to of the Supplementary Provisions of the 2016 New Act) of the Supplementary Provisions: April 1, 2016;

中、イ及びの改正規定並びに（次号及び第八号に掲げる改正規定を除く。）並びに附則第四条第三項、第六条、第十一条第三項、第十三条第三項、第十四条並びに第十五条第一項（二十八年新法附則第三十条第一項に係る部分に限る。）及び（に係る部分に限る。）の規定　平成二十八年四月一日

the provisions of amending and , and the provisions of Article 4, paragraph (1) and Article 11, paragraph (1) of the Supplementary Provisions: January 1, 2017;

中及びの改正規定並びに附則第四条第一項及び第十一条第一項の規定　平成二十九年一月一日

the provisions of amending and and , and the provisions of Article 4, paragraph (2) and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2018;

中及びの改正規定並びにの改正規定並びに附則第四条第二項及び第十一条第二項の規定　平成三十年一月一日

the provisions of amending the heading and , and the provisions of Article 7, paragraphs (2) and (3) of the Supplementary Provisions: the date of enforcement of the ;

中の見出し及びの改正規定並びに附則第七条第二項及び第三項の規定　の施行の日

the provisions of amending (limited to the part adding ", (excluding , , , and )" after "" and the part amending " and " to " and "), the provisions amending (limited to the part amending " and" to ", and" and " through" to " through"), the provisions amending (limited to the part adding ", (excluding , , , and )" after "" and the part amending " and " to " and ") and the provisions amending (limited to the part amending " and" to ", and" and " through" to " through"), the provisions amending (limited to the part amending " and " to " and "), the provisions amending (limited to the part adding ", " after 'is deemed to be replaced with "'), and the provisions adding five paragraphs to (limited to the part relating to ), and the provisions of and of these Supplementary Provisions: the date of enforcement of the provisions listed in or the date of enforcement of this Act, whichever is later;

中の改正規定（「」の下に「、（、、、及びを除く。）」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（「及び」を「、及び」に、「から」を「から」に改める部分に限る。）、の改正規定（「」の下に「、（、、、及びを除く。）」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（「及び」を「、及び」に、「から」を「から」に改める部分に限る。）並びにの改正規定（「及び」を「及び」に改める部分に限る。）、の改正規定（「とあるのは、「」の下に「、」を加える部分に限る。）及びに五項を加える改正規定（に係る部分に限る。）並びに附則第三条第八項及び第十条第八項の規定　に掲げる規定の施行の日又はこの法律の施行の日のいずれか遅い日

the provisions of amending : the date of enforcement of the ;

中の改正規定　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

the provisions of amending and : the date of enforcement of the ;

中及びの改正規定　の施行の日

the provisions of adding five paragraphs to (limited to the part relating to ): the date of enforcement of the ;

中に五項を加える改正規定（に係る部分に限る。）　の施行の日

the provisions of amending (limited to the part amending "" to ""): the date of enforcement of the ;

中の改正規定（「」を「」に改める部分に限る。）　の施行の日

the provisions of amending , , and , the provisions adding one paragraph to , and the provisions of Article 7, paragraph (4) and Article 16, paragraph (2) of the Supplementary Provisions: the date of enforcement of the ;

中、、及びの改正規定並びにに一項を加える改正規定並びに附則第七条第四項及び第十六条第二項の規定　の施行の日

the provisions of amending (excluding the part amending "March 31, 2014" to "March 31, 2016"): the date of enforcement of the ;

中の改正規定（「平成二十六年三月三十一日」を「平成二十八年三月三十一日」に改める部分を除く。）　の施行の日

the provisions of amending (excluding the part amending "" to "" in , the parts relating to and , and the part adding one item to ), the provisions amending (excluding the part relating to , the part amending "" to "" in , and the part deleting and making in ), and the provisions amending (excluding the part amending "" to "" in ), and the provisions of Article 12, paragraph (2) and Article 16, paragraph (3) of the Supplementary Provisions: the date of enforcement of the .

中の改正規定（中「」を「」に改める部分、及びに係る部分並びにに一号を加える部分を除く。）、の改正規定（に係る部分、中「」を「」に改める部分及び中を削り、をとする部分を除く。）及びの改正規定（中「」を「」に改める部分を除く。）並びに附則第十二条第二項及び第十六条第三項の規定　の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Prior Notice of Examinations

第二条（調査の事前通知に関する経過措置）

The provisions of Article 72-49-6, paragraph (4), Article 72-63-2, paragraph (4), Article 144-38-2, paragraph (4) and Article 396-2, paragraph (4) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to notices under Article 72-49-6, paragraph (1), Article 72-63-2, paragraph (1), Article 144-38-2, paragraph (1) or Article 396-2, paragraph (1) of the New Act given on or after the date of enforcement of the provisions listed in item (i) of the preceding Article.

の規定による改正後の地方税法（以下「新法」という。）第七十二条の四十九の六第四項、第七十二条の六十三の二第四項、第百四十四条の三十八の二第四項及び第三百九十六条の二第四項の規定は、前条第一号に掲げる規定の施行の日以後にされる新法第七十二条の四十九の六第一項、第七十二条の六十三の二第一項、第百四十四条の三十八の二第一項又は第三百九十六条の二第一項の規定による通知について適用する。

Supplementary Provisions, Article 3Transitional Measures Concerning Prefectural Inhabitant Tax

第三条（道府県民税に関する経過措置）

Except as otherwise provided, the provisions of the New Act relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal 2014 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2013, the provisions then in force continue to govern.

別段の定めがあるものを除き、新法の規定中個人の道府県民税に関する部分は、平成二十六年度以後の年度分の個人の道府県民税について適用し、平成二十五年度分までの個人の道府県民税については、なお従前の例による。

The provisions of Article 37-2, paragraph (2), item (i) and Article 5-6, paragraph (1) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2016 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2015, the provisions then in force continue to govern.

新法第三十七条の二第二項第一号及びの規定は、平成二十八年度以後の年度分の個人の道府県民税について適用し、平成二十七年度分までの個人の道府県民税については、なお従前の例による。

The provisions of Article 3-2-4, paragraph (1) and Article 5-4, paragraph (1), item (ii), (c) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years, and with regard to individual prefectural inhabitant tax up to fiscal 2014, the provisions then in force continue to govern.

新法附則第三条の二の四第一項及びハの規定は、平成二十七年度以後の年度分の個人の道府県民税について適用し、平成二十六年度分までの個人の道府県民税については、なお従前の例による。

The provisions of Article 35-3-2, paragraph (2) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal 2015 and subsequent fiscal years.

新法附則第三十五条の三の二第二項の規定は、平成二十七年度以後の年度分の個人の道府県民税について適用する。

The provisions of Article 42, paragraph (3) of the Supplementary Provisions of the New Act apply to earthquake-related restoration expenditure prescribed in that paragraph incurred on or after January 1, 2014.

新法附則第四十二条第三項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復支出について適用する。

The provisions of Article 44, paragraph (4) of the Supplementary Provisions of the New Act apply to the expenditure of earthquake-related restoration expenses prescribed in that paragraph made on or after January 1, 2014.

新法附則第四十四条第四項の規定は、平成二十六年一月一日以後にする同項に規定する震災関連原状回復費用の支出について適用する。

Except as otherwise provided, the provisions of the New Act relating to corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date") and corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and with regard to corporate prefectural inhabitant tax for business years that began before the Effective Date and corporate prefectural inhabitant tax for consolidated business years that began 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道府県民税に関する部分は、この法律の施行の日（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及び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及び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については、なお従前の例による。

The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of ) and (limited to the part relating to the provisions of ) apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (x) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date.

新法第二十三条第一項第四号（の規定に係る部分に限る。）及び（の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用する。

The provisions of Article 23, paragraph (1), item (iv) of the New Act (limited to the part relating to the provisions of ) and (limited to the part relating to the provisions of ), and (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv) of the New Act) and (limited to the part relating to the provisions of Article 23, paragraph (1), item (iv)-3 of the New Act) of the Supplementary Provisions of the New Act, apply to corporate prefectural inhabitant tax for business years ending on or after the Effective Date and corporate prefectural inhabitant tax for consolidated business years ending on or after the Effective Date.

新法第二十三条第一項第四号（の規定に係る部分に限る。）及び（の規定に係る部分に限る。）並びに（新法第二十三条第一項第四号の規定に係る部分に限る。）及び（の規定に係る部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の道府県民税及び施行日以後に終了する連結事業年度分の法人の道府県民税について適用する。

The provisions of Article 51, paragraph (1) and Article 53, paragraph (24) of the New Act apply to corporate prefectural inhabitant tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years beginning on or after that date, and with regard to corporate prefectural inhabitant tax for business years that began before that date and corporate prefectural inhabitant tax for consolidated business years that began before that date, the provisions then in force continue to govern.

新法第五十一条第一項及び第五十三条第二十四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に開始する事業年度分の法人の道府県民税及び同日以後に開始する連結事業年度分の法人の道府県民税について適用し、同日前に開始した事業年度分の法人の道府県民税及び同日前に開始した連結事業年度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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