Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 1987; 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、昭和六十二年十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。
Omitted
略
the following provisions: January 1, 1988;
次に掲げる規定 昭和六十三年一月一日
Omitted
略
in Article 9, the provisions amending Article 25-2, paragraph (5), item (ii) of that paragraph and paragraph (6), and Articles 29-3 through 29-5 of the Act on Special Measures Concerning Taxation, and the provisions of Articles 44 and 45 of the Supplementary Provisions
the following provisions: April 1, 1988;
次に掲げる規定 昭和六十三年四月一日
Omitted
略
in Article 9, the provisions amending Articles 3 and 3-2 of the Act on Special Measures Concerning Taxation, the provisions deleting Article 3-3 of that Act, the provisions amending the heading of Article 3-4 of that Act and paragraph (1) of that Article, the provisions deleting paragraph (5) of that Article, the provisions amending paragraph (4) of that Article, the provisions renumbering that paragraph as paragraph (5) of that Article and deleting paragraph (3) of that Article, the provisions amending paragraph (2) of that Article, the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after that paragraph, the provisions adding one paragraph after paragraph (1) of that Article, the provisions amending paragraphs (6) and (7) of that Article, the provisions renumbering that Article as Article 3-3 of that Act, the provisions amending the heading of Article 4 of that Act and paragraph (1) of that Article, and the heading of Article 4-2 of that Act and paragraphs (1) through (4) of that Article and items (ii) and (iii) of that paragraph, the provisions deleting item (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (iv) of that paragraph, the provisions amending paragraphs (5) through (9) of that Article and Article 4-3, paragraphs (1) through (7) and paragraph (9) of that Act, the provisions deleting paragraph (10) of that Article, the provisions amending paragraph (11) of that Article, the provisions renumbering that paragraph as paragraph (10) of that Article, the provisions adding one Article before Article 5 of that Act, the provisions amending Article 8-2, Article 8-3, Article 8-4, paragraphs (1) and (6), and Article 8-5, paragraph (1) of that Act, the heading of Article 9-2 of that Act, and paragraphs (1) through (4) of that Article and the part of paragraph (5) of that Article other than the items, the provisions deleting item (i) of that paragraph, the provisions amending item (ii) of that paragraph, the provisions renumbering that item as item (i) of that paragraph and deleting items (iii) and (iv) of that paragraph, the provisions amending item (v) of that paragraph, the provisions renumbering that item as item (ii) of that paragraph, the provisions amending paragraph (6) of that Article, and the provisions amending Article 41-11, Article 41-12, paragraphs (1) through (3), (5) and (6), and Article 68-2, paragraph (1), paragraph (4), item (iv) and paragraph (8) of that Act, and the provisions of Articles 40 through 43, 47 and 48 of the Supplementary Provisions
第九条中租税特別措置法第三条及び第三条の二の改正規定、同法第三条の三を削る改正規定、同法第三条の四の見出し及び同条第一項の改正規定、同条第五項を削る改正規定、同条第四項の改正規定、同項を同条第五項とし、同条第三項を削る改正規定、同条第二項の改正規定、同項を同条第三項とし、同項の次に一項を加える改正規定、同条第一項の次に一項を加える改正規定、同条第六項及び第七項の改正規定、同条を同法第三条の三とする改正規定、同法第四条の見出し及び同条第一項並びに第四条の二の見出し並びに同条第一項から第四項まで並びに同項第二号及び第三号の改正規定、同項第四号を削る改正規定、同項第五号の改正規定、同号を同項第四号とする改正規定、同条第五項から第九項まで並びに同法第四条の三第一項から第七項まで及び第九項の改正規定、同条第十項を削る改正規定、同条第十一項の改正規定、同項を同条第十項とする改正規定、同法第五条の前に一条を加える改正規定、同法第八条の二、第八条の三、第八条の四第一項及び第六項、第八条の五第一項並びに第九条の二の見出し並びに同条第一項から第四項まで及び第五項各号列記以外の部分の改正規定、同項第一号を削る改正規定、同項第二号の改正規定、同号を同項第一号とし、同項第三号及び第四号を削る改正規定、同項第五号の改正規定、同号を同項第二号とする改正規定、同条第六項の改正規定並びに同法第四十一条の十一、第四十一条の十二第一項から第三項まで並びに第五項及び第六項並びに第六十八条の二第一項、第四項第四号及び第八項の改正規定並びに附則第四十条から第四十三条まで、第四十七条及び第四十八条の規定
in Article 9, the provisions amending Article 90-11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation: the date of enforcement of the Act on Arrangement of Related Acts for the Implementation of the International Convention on the Harmonized Commodity Description and Coding System (Act No. 80 of 1987).
第九条中租税特別措置法第九十条の十一第一項第一号及び第二号の改正規定 商品の名称及び分類についての統一システムに関する国際条約の実施のための関係法律の整備に関する法律（昭和六十二年法律第八十号）の施行の日