Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1997; 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、平成九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 the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 3-3 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-8 and 90-9)" with "/Section 3-3 Special Provisions of the Aviation Fuel Tax Act (Article 90-8)/Section 3-4 Special Provisions of the Motor Vehicle Tonnage Tax Act (Articles 90-9 and 90-10)/"), the provisions amending Article 1 of that Act, the provisions renumbering Article 2, paragraph (3), item (vi) of that Act as item (vii) of that paragraph and adding one item after item (v) of that paragraph, the provisions renumbering Article 90-9 of that Act as Article 90-10 of that Act and Article 90-8 of that Act as Article 90-9 of that Act, and the provisions renumbering Chapter VI, Section 3-3 of that Act as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, as well as the provisions of Article 21 of the Supplementary Provisions: July 1, 1997;
第一条中租税特別措置法の目次の改正規定（「第三節の三 自動車重量税法の特例（第九十条の八・第九十条の九）」を「／第三節の三 航空機燃料税法の特例（第九十条の八）／第三節の四 自動車重量税法の特例（第九十条の九・第九十条の十）／」に改める部分に限る。）、同法第一条の改正規定、同法第二条第三項第六号を同項第七号とし、同項第五号の次に一号を加える改正規定、同法第九十条の九を同法第九十条の十とし、同法第九十条の八を同法第九十条の九とする改正規定及び同法第六章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十一条の規定 平成九年七月一日
the provisions of Article 1 amending Article 10-4, paragraph (1), item (iv) of the Act on Special Measures Concerning Taxation (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending the heading of Article 11-3 of that Act, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) 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 paragraph (1) of that Article, the provisions amending Article 18, paragraph (1), item (v) of that Act, the provisions amending Article 42-7, paragraph (1), item (iv) of that Act (excluding the part replacing "the preceding three items" with "the preceding items"), the provisions amending Article 44-4, paragraph (3) of that Act, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending paragraph (2) of that Article (limited to the part replacing "the preceding paragraph" with "the preceding two paragraphs"), the provisions renumbering that paragraph as paragraph (3) of that Article and adding one paragraph after paragraph (1) of that Article, the provisions amending Article 52, paragraph (1), item (v) of that Act, and the provisions amending Article 66-10, paragraph (1), item (v) of that Act: the date on which the Act on Temporary Measures for the Revitalization of Specified Industrial Agglomerations (Act No. 28 of 1997) comes into effect;
第一条中租税特別措置法第十条の四第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第十一条の三の見出しの改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第十八条第一項第五号の改正規定、同法第四十二条の七第一項第四号の改正規定（「前三号」を「前各号」に改める部分を除く。）、同法第四十四条の四第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の改正規定（「前項」を「前二項」に改める部分に限る。）、同項を同条第三項とし、同条第一項の次に一項を加える改正規定、同法第五十二条第一項第五号の改正規定及び同法第六十六条の十第一項第五号の改正規定 特定産業集積の活性化に関する臨時措置法（平成九年法律第二十八号）の施行の日
the provisions of Article 1 amending Article 29-2, paragraph (1) of the Act on Special Measures Concerning Taxation: the date on which the Act Partially Amending the Act on Facilitation of the Implementation of Specified Telecommunications and Broadcasting Development Projects (Act No. 36 of 1997) comes into effect;
第一条中租税特別措置法第二十九条の二第一項の改正規定 特定通信・放送開発事業実施円滑化法の一部を改正する法律（平成九年法律第三十六号）の施行の日
the provisions of Article 1 amending Article 34-2, paragraph (2), item (i) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending the part of Article 37, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxii) of the table in that paragraph as item (xxiii) and moving down items (xix) through (xxi) by one item each, the provisions renumbering item (xviii) of that table as item (xix) of that table and adding one item after item (xvii) of that table, the provisions amending paragraphs (3) and (4) of that Article (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 37-3, paragraph (2), item (i) of that Act, the provisions amending Article 37-4 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the table in Article 37-5, paragraph (2) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-4, paragraph (1), item (i) of that Act, the provisions renumbering item (xxii) of that paragraph as item (xxiii) of that paragraph, moving down items (viii) through (xxi) of that paragraph by one item each, and adding one item after item (vii) of that paragraph, the provisions amending Article 65-4, paragraph (2) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending the part of Article 65-7, paragraph (1) of that Act other than the table (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions renumbering item (xxiii) of the table in that paragraph as item (xxiv) and moving down items (xx) through (xxii) by one item each, the provisions renumbering item (xix) of that table as item (xx) of that table and adding one item after item (xviii) of that table, the provisions amending paragraph (10), item (ii) of that Article, the provisions amending Article 65-8, paragraph (1) of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending Article 65-9 of that Act (excluding the part replacing "March 31, 1997" with "March 31, 1998"), the provisions amending the heading of Article 83-4 of that Act and the provisions adding one paragraph to that Article, as well as the provisions of Article 7, paragraphs (2) and (3) and Article 16, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts (Act No. 49 of 1997) comes into effect;
第一条中租税特別措置法第三十四条の二第二項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同条第三項の改正規定、同法第三十四条の三第二項の改正規定、同法第三十七条第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十二号を第二十三号とし、第十九号から第二十一号までを一号ずつ繰り下げる改正規定、同表の第十八号を同表の第十九号とし、同表の第十七号の次に一号を加える改正規定、同条第三項及び第四項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の三第二項第一号の改正規定、同法第三十七条の四の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第三十七条の五第二項の表の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の四第一項第一号の改正規定、同項第二十二号を同項第二十三号とし、同項第八号から第二十一号までを一号ずつ繰り下げ、同項第七号の次に一号を加える改正規定、同法第六十五条の四第二項の改正規定、同法第六十五条の五第一項の改正規定、同法第六十五条の七第一項の表以外の部分の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同項の表中第二十三号を第二十四号とし、第二十号から第二十二号までを一号ずつ繰り下げる改正規定、同表の第十九号を同表の第二十号とし、同表の第十八号の次に一号を加える改正規定、同条第十項第二号の改正規定、同法第六十五条の八第一項の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第六十五条の九の改正規定（「平成九年三月三十一日」を「平成十年三月三十一日」に改める部分を除く。）、同法第八十三条の四の見出しの改正規定並びに同条に一項を加える改正規定並びに附則第七条第二項及び第三項並びに第十六条第二項及び第三項の規定 密集市街地における防災街区の整備の促進に関する法律（平成九年法律第四十九号）の施行の日
the provisions of Article 1 amending Article 37-10, paragraph (3), items (iv) and (vi) of the Act on Special Measures Concerning Taxation, the provisions renumbering Article 37-15 of that Act as Article 37-16 of that Act and Article 37-14 of that Act as Article 37-15 of that Act, the provisions amending Article 37-13, paragraph (3) of that Act, and the provisions renumbering that Article as Article 37-14 of that Act and adding one Article after Article 37-12 of that Act, as well as the provisions of Article 8 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Promotion of Creative Business Activities of Small and Medium Sized Enterprises (Act No. 46 of 1997) comes into effect;
第一条中租税特別措置法第三十七条の十第三項第四号及び第六号の改正規定、同法第三十七条の十五を同法第三十七条の十六とし、同法第三十七条の十四を同法第三十七条の十五とする改正規定、同法第三十七条の十三第三項の改正規定並びに同条を同法第三十七条の十四とし、同法第三十七条の十二の次に一条を加える改正規定並びに附則第八条の規定 中小企業の創造的事業活動の促進に関する臨時措置法の一部を改正する法律（平成九年法律第四十六号）の施行の日
the provisions of Article 20 of the Supplementary Provisions: the date on which the Act Partially Amending the Liquor Tax Act (Act No. 21 of 1997) comes into effect.
附則第二十条の規定 酒税法の一部を改正する法律（平成九年法律第二十一号）の施行の日