Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2001; provided, however, that the provisions listed in the following items come into effect as of the day specified in each of those items:
この法律は、平成十三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 following provisions: March 31, 2001
次に掲げる規定 平成十三年三月三十一日
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation, the provisions amending Article 2, paragraph (2) of that Act, the provisions amending Article 8-5, paragraph (1), item (i) of that Act, the provisions amending Articles 9-4 through 9-8 of that Act, the provisions amending Article 31-2 of that Act (excluding the provisions amending paragraph (2), item (vii), (b) of that Article), the provisions amending Article 37-10, paragraph (4) of that Act, the provisions amending Article 40-5 of that Act, the provisions amending Article 42-3-2, paragraph (1) of that Act (limited to the part deleting ", the second sentence of Article 9-5, paragraph (3)"), the provisions amending Article 52-3 of that Act, the provisions amending Articles 55 through 56-2 of that Act, the provisions amending Article 56-4 of that Act, the provisions amending Article 57 of that Act (excluding the part replacing "that calculated amount" with "that amount" and deleting "the total of the amount equivalent to 13 percent thereof and the amount equivalent to 2 percent of the amount of that excess portion", and the part replacing "9 percent" with "8 percent"), the provisions amending Articles 57-3 through 57-9 of that Act, the provisions amending Article 58, paragraph (7) of that Act, the provisions amending Article 58-2 of that Act, the provisions amending Article 58-3 of that Act, the provisions amending Article 59 of that Act, the provisions amending Article 61, paragraph (6) of that Act, the provisions amending Article 61-2 of that Act, the provisions amending Article 64 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part amending paragraph (6) of that Article), the provisions amending Article 64-2 of that Act, the provisions amending Article 65 of that Act (excluding the part adding ", Article 13, paragraph (1) of the Act on Promotion of Smooth Transportation of Elderly Persons, Physically Disabled Persons, etc. Using Public Transportation" after "Article 7, paragraph (1)"), the provisions amending Article 65-2 of that Act, the provisions amending Article 65-3 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (iii), (a) of that Article and the part concerning item (xxi) of that paragraph), the provisions amending Article 65-7 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent." with ", 90 percent", the part amending items (iv), (ix), (xi) and (xxi) of the table in paragraph (1) of that Article, and the part amending paragraph (7) of that Article), the provisions amending Article 65-8 of that Act (excluding the part replacing "for the assets listed in the right-hand column of item (xxi) of that table in the case of that item, 60 percent, and in the case of item (xi) of that table or item (xx)" with "item (xx) of that table", "those items" with "that item", and "is 90 percent" with ", 90 percent; the same applies in the following paragraph"), the provisions amending Article 65-9 of that Act, the provisions amending Article 65-10 of that Act, the provisions amending Article 65-11 of that Act (excluding the part concerning paragraph (1), item (iii) of that Article), the provisions amending Articles 65-12 through 66 of that Act, the provisions amending Articles 66-4 through 66-8 of that Act, the provisions amending Articles 66-12 through 67-3 of that Act, the provisions amending Article 67-4 of that Act (excluding the part deleting paragraph (6) of that Article and the part renumbering paragraph (5) of that Article as paragraph (11) of that Article and adding one paragraph after that paragraph (limited to the part concerning paragraph (12))), the provisions amending Articles 67-7 and 67-8 of that Act, the provisions amending Article 67-9-3, paragraph (5) of that Act, the provisions amending Article 67-14 of that Act, the provisions amending Article 67-15 of that Act, the provisions amending Article 68-3-3 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Article 68-3-4 of that Act (limited to the part concerning paragraphs (9) and (11) of that Article), the provisions amending Articles 68-3-5 through 68-3-9 of that Act, the provisions adding one Article after Article 68-6 of that Act, and the provisions amending Article 71-17 of that Act, as well as the provisions of Articles 3, 5, 6, 12, 14, 15 and 20, Article 21, paragraphs (1) through (3), (6) and (7), Article 22, paragraph (1), Article 23 and Articles 27 through 31 of the Supplementary Provisions;
第一条中租税特別措置法の目次の改正規定、同法第二条第二項の改正規定、同法第八条の五第一項第一号の改正規定、同法第九条の四から第九条の八までの改正規定、同法第三十一条の二の改正規定（同条第二項第七号ロの改正規定を除く。）、同法第三十七条の十第四項の改正規定、同法第四十条の五の改正規定、同法第四十二条の三の二第一項の改正規定（「、第九条の五第三項後段」を削る部分に限る。）、同法第五十二条の三の改正規定、同法第五十五条から第五十六条の二までの改正規定、同法第五十六条の四の改正規定、同法第五十七条の改正規定（「当該計算した金額」を「当該金額」に改め、「の百分の十三に相当する金額と当該超える部分の金額の百分の二に相当する金額との合計額」を削る部分及び「百分の九」を「百分の八」に改める部分を除く。）、同法第五十七条の三から第五十七条の九までの改正規定、同法第五十八条第七項の改正規定、同法第五十八条の二の改正規定、同法第五十八条の三の改正規定、同法第五十九条の改正規定、同法第六十一条第六項の改正規定、同法第六十一条の二の改正規定、同法第六十四条の改正規定（同条第二項第二号に係る部分及び同条第六項を改める部分を除く。）、同法第六十四条の二の改正規定、同法第六十五条の改正規定（「第七条第一項」の下に「、高齢者、身体障害者等の公共交通機関を利用した移動の円滑化の促進に関する法律第十三条第一項」を加える部分を除く。）、同法第六十五条の二の改正規定、同法第六十五条の三の改正規定（同条第一項第四号に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第三号イに係る部分及び同項第二十一号に係る部分を除く。）、同法第六十五条の七の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする。」を「、百分の九十」に改める部分、同条第一項の表の第四号、第九号、第十一号及び第二十一号を改める部分並びに同条第七項を改める部分を除く。）、同法第六十五条の八の改正規定（「同表の第二十一号の場合の同号の下欄に掲げる資産については百分の六十とし、同表の第十一号の場合又は第二十号」を「同表の第二十号」に、「これらの号」を「同号」に、「百分の九十とする」を「、百分の九十。次項において同じ」に改める部分を除く。）、同法第六十五条の九の改正規定、同法第六十五条の十の改正規定、同法第六十五条の十一の改正規定（同条第一項第三号に係る部分を除く。）、同法第六十五条の十二から第六十六条までの改正規定、同法第六十六条の四から第六十六条の八までの改正規定、同法第六十六条の十二から第六十七条の三までの改正規定、同法第六十七条の四の改正規定（同条第六項を削る部分及び同条第五項を同条第十一項とし、同項の次に一項を加える部分（第十二項に係る部分に限る。）を除く。）、同法第六十七条の七及び第六十七条の八の改正規定、同法第六十七条の九の三第五項の改正規定、同法第六十七条の十四の改正規定、同法第六十七条の十五の改正規定、同法第六十八条の三の三の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の四の改正規定（同条第九項及び第十一項に係る部分に限る。）、同法第六十八条の三の五から第六十八条の三の九までの改正規定、同法第六十八条の六の次に一条を加える改正規定並びに同法第七十一条の十七の改正規定並びに附則第三条、第五条、第六条、第十二条、第十四条、第十五条、第二十条、第二十一条第一項から第三項まで、第六項及び第七項、第二十二条第一項、第二十三条並びに第二十七条から第三十一条までの規定
Omitted
略
in Article 3, the provisions amending Article 18 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue (Act No. 11 of 1978);
第三条中租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律（昭和五十三年法律第十一号）附則第十八条の改正規定
in Article 5, the provisions amending Article 36, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 55 of 1995);
第五条中租税特別措置法の一部を改正する法律（平成七年法律第五十五号）附則第三十六条第四項の改正規定
in Article 6, the provisions amending Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake (Act No. 9 of 1999) (excluding the part replacing "March 31, 2001" with "March 31, 2003").
第六条中租税特別措置法及び阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律の一部を改正する法律（平成十一年法律第九号）附則第五条第二項の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）
the provisions in Article 1 amending Article 13-3, paragraph (1), item (iii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-3, paragraph (2) of that Act, the provisions amending Article 46-3, paragraph (1), item (ii) of that Act, the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Article 77-3 of that Act (excluding the part replacing "March 31, 2001" with "March 31, 2003") and the provisions amending Article 78-4, paragraph (3), item (ii) of that Act, as well as the provisions of Article 22, paragraph (6) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures concerning Fund for Improvement of Forestry Management Framework (Act No. 108 of 2001) comes into effect;
第一条中租税特別措置法第十三条の三第一項第三号の改正規定、同法第三十四条の三第二項の改正規定、同法第四十六条の三第一項第二号の改正規定、同法第六十五条の五第一項の改正規定、同法第七十七条の三の改正規定（「平成十三年三月三十一日」を「平成十五年三月三十一日」に改める部分を除く。）及び同法第七十八条の四第三項第二号の改正規定並びに附則第二十二条第六項の規定 林業経営基盤の強化等の促進のための資金の融通に関する暫定措置法の一部を改正する法律（平成十三年法律第百八号）の施行の日
the provisions in Article 1 amending Article 14, paragraph (3), item (ii), (b) of the Act on Special Measures Concerning Taxation, the provisions amending Article 28-4, paragraph (3), item (iv) of that Act, the provisions amending Article 31-2, paragraph (2), item (vii), (b) of that Act, the provisions amending Article 34-2, paragraph (2), item (iii), (a) of that Act, the provisions amending Article 37-7, paragraph (1), item (iii) of that Act, the provisions amending Article 47, paragraph (3), item (ii), (b) of that Act, the provisions amending Article 62-3, paragraph (4), item (vii), (b) of that Act, the provisions amending Article 63, paragraph (3), item (iv) of that Act, the provisions amending Article 65-4, paragraph (1), item (iii), (a) of that Act, the provisions amending Article 65-11, paragraph (1), item (iii) of that Act and the provisions amending Article 71-7, paragraph (1) of that Act: the date on which the Act Partially Amending the City Planning Act and the Building Standards Act (Act No. 73 of 2000) comes into effect;
第一条中租税特別措置法第十四条第三項第二号ロの改正規定、同法第二十八条の四第三項第四号の改正規定、同法第三十一条の二第二項第七号ロの改正規定、同法第三十四条の二第二項第三号イの改正規定、同法第三十七条の七第一項第三号の改正規定、同法第四十七条第三項第二号ロの改正規定、同法第六十二条の三第四項第七号ロの改正規定、同法第六十三条第三項第四号の改正規定、同法第六十五条の四第一項第三号イの改正規定、同法第六十五条の十一第一項第三号の改正規定及び同法第七十一条の七第一項の改正規定 都市計画法及び建築基準法の一部を改正する法律（平成十二年法律第七十三号）の施行の日
the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 14, paragraph (2)) and the provisions adding one Article after Article 46-3 of that Act (limited to the part concerning Article 47, paragraph (3)): the date on which the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) comes into effect;
第一条中租税特別措置法第十三条の三の次に一条を加える改正規定（第十四条第二項に係る部分に限る。）及び同法第四十六条の三の次に一条を加える改正規定（第四十七条第三項に係る部分に限る。） 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）の施行の日
the provisions in Article 1 adding one Article after Article 41-17 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 66-11 of that Act and the provisions adding five paragraphs to Article 70 of that Act (limited to the part concerning paragraph (10)), as well as the provisions of Article 26 and Article 32, paragraph (2) of the Supplementary Provisions: October 1, 2001;
the provisions in Article 1 amending Article 87-3 of the Act on Special Measures Concerning Taxation and the provisions of Article 34 of the Supplementary Provisions: May 1, 2001.
第一条中租税特別措置法第八十七条の三の改正規定及び附則第三十四条の規定 平成十三年五月一日