Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2008; 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、平成二十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 in Article 8 amending Article 66-10 of the Act on Special Measures Concerning Taxation (including its heading) and amending Article 68-94 of that Act (including its heading), and the provisions of Articles 62 and 82 of the Supplementary Provisions: July 1, 2008
the provisions in Article 8 amending the heading of Article 41-7 of the Act on Special Measures Concerning Taxation, amending paragraph (2) of that Article (limited to the part replacing "Article 4, paragraph (2) of the Supplementary Provisions" with "Article 4, paragraph (3) of the Supplementary Provisions") and amending Article 41-12, paragraph (9) of that Act, and the provisions of Article 52, paragraph (3) of the Supplementary Provisions: October 1, 2008
第八条中租税特別措置法第四十一条の七の見出しの改正規定、同条第二項の改正規定（「附則第四条第二項」を「附則第四条第三項」に改める部分に限る。）及び同法第四十一条の十二第九項の改正規定並びに附則第五十二条第三項の規定 平成二十年十月一日
the following provisions: January 1, 2009
次に掲げる規定 平成二十一年一月一日
Omitted
略
the provisions in Article 8 amending Article 4-2, paragraph (9) of the Act on Special Measures Concerning Taxation, amending Article 4-4 of that Act, amending Article 8-4 of that Act, amending Article 8-5, paragraph (1) of that Act, amending paragraph (2) of that Article, amending Article 9, paragraph (2) of that Act, amending Article 9-3, paragraph (1) of that Act (limited to the part pertaining to item (i) of that paragraph), deleting paragraph (2) of that Article, amending Article 9-4, paragraph (2) of that Act, amending Article 10 of that Act, amending Article 10-4 of that Act (including its heading) (excluding the part deleting paragraph (1), item (vi) of that Article, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph), deleting Article 10-7 of that Act, amending Article 13, paragraph (2) of that Act, amending Article 13-2 of that Act, renumbering that Article as Article 13-3 and adding one Article after Article 13, amending Article 14-2, paragraph (3) and Article 15, paragraph (2) of that Act, amending Article 19, item (i) of that Act, amending Article 24-3, paragraph (4) of that Act, amending Article 25 of that Act, amending Article 26, paragraph (2), item (vi) of that Act (limited to the part deleting "(Act No. 123 of 2005)"), amending Article 28-3, paragraph (11) of that Act, amending Article 33-6, paragraph (2) of that Act, amending Article 37-3, paragraph (2) of that Act, amending Article 37-9-2, paragraph (5) of that Act, amending Article 37-10 of that Act, amending Article 37-10-2, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part replacing "specified management account)" with "specified management account; the same applies hereinafter in this paragraph) are entered or recorded in the transfer account book, or in a specified management account"), amending Article 37-11 of that Act, amending Article 37-11-2, paragraph (1) of that Act, amending Article 37-11-3, paragraph (1) of that Act (excluding the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (2) of that Article, amending paragraph (3), item (i) of that Article (excluding the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending Article 37-11-4 of that Act (excluding the part pertaining to paragraph (1) of that Article), amending Article 37-11-5, paragraph (1) of that Act, amending Article 37-12-2 of that Act (including its heading), amending Article 37-13, paragraph (1), item (iii) of that Act, amending Article 37-13-2 of that Act, amending Article 37-14-2, paragraph (6) of that Act (excluding the part deleting item (iv) of that paragraph), amending Article 37-14-3, paragraph (4) of that Act (excluding the part deleting item (iii) of that paragraph), amending Article 41-14 of that Act, renumbering Article 41-15-2 of that Act as Article 41-15-3 and adding one Article after Article 41-15, and amending Article 42-3 of that Act, the provisions of Article 30, Article 32, Article 33 (excluding the part pertaining to paragraph (4), items (ii) and (iii)), Article 36, Article 38, Article 42, Article 43, Article 44, paragraph (1), Article 45, Article 47 and Article 54 of the Supplementary Provisions, the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) (limited to the part pertaining to paragraphs (14) and (20) of that Article), and the provisions of Article 94 of the Supplementary Provisions
第八条中租税特別措置法第四条の二第九項の改正規定、同法第四条の四の改正規定、同法第八条の四の改正規定、同法第八条の五第一項の改正規定、同条第二項の改正規定、同法第九条第二項の改正規定、同法第九条の三第一項の改正規定（同項第一号に係る部分に限る。）、同条第二項を削る改正規定、同法第九条の四第二項の改正規定、同法第十条の改正規定、同法第十条の四（見出しを含む。）の改正規定（同条第一項第六号を削り、同項第七号を同項第六号とし、同項に一号を加える部分を除く。）、同法第十条の七を削る改正規定、同法第十三条第二項の改正規定、同法第十三条の二の改正規定、同条を第十三条の三とし、第十三条の次に一条を加える改正規定、同法第十四条の二第三項及び第十五条第二項の改正規定、同法第十九条第一号の改正規定、同法第二十四条の三第四項の改正規定、同法第二十五条の改正規定、同法第二十六条第二項第六号の改正規定（「（平成十七年法律第百二十三号）」を削る部分に限る。）、同法第二十八条の三第十一項の改正規定、同法第三十三条の六第二項の改正規定、同法第三十七条の三第二項の改正規定、同法第三十七条の九の二第五項の改正規定、同法第三十七条の十の改正規定、同法第三十七条の十の二第一項の改正規定、同条第二項の改正規定（「特定管理口座）」を「特定管理口座。以下この項において同じ。）の振替口座簿に記載若しくは記録がされ、又は特定管理口座」に改める部分に限る。）、同法第三十七条の十一の改正規定、同法第三十七条の十一の二第一項の改正規定、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分を除く。）、同条第二項の改正規定、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分を除く。）、同法第三十七条の十一の四の改正規定（同条第一項に係る部分を除く。）、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十二の二（見出しを含む。）の改正規定、同法第三十七条の十三第一項第三号の改正規定、同法第三十七条の十三の二の改正規定、同法第三十七条の十四の二第六項の改正規定（同項第四号を削る部分を除く。）、同法第三十七条の十四の三第四項の改正規定（同項第三号を削る部分を除く。）、同法第四十一条の十四の改正規定、同法第四十一条の十五の二を第四十一条の十五の三とし、第四十一条の十五の次に一条を加える改正規定並びに同法第四十二条の三の改正規定並びに附則第三十条、第三十二条、第三十三条（第四項第二号及び第三号に係る部分を除く。）、第三十六条、第三十八条、第四十二条、第四十三条、第四十四条第一項、第四十五条、第四十七条及び第五十四条の規定、附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律（昭和四十四年法律第四十六号）第三条の二の改正規定（同条第十四項及び第二十項に係る部分に限る。）並びに附則第九十四条の規定
the provisions of Article 33 of the Supplementary Provisions (limited to the part pertaining to paragraph (4), items (ii) and (iii)): April 1, 2009
附則第三十三条（第四項第二号及び第三号に係る部分に限る。）の規定 平成二十一年四月一日
the provisions in Article 8 amending Article 9-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part pertaining to item (i) of that paragraph), adding one Article after that Article, amending Article 37-10-2, paragraph (2) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending Article 37-11-3, paragraph (1) of that Act (limited to the part replacing "Article 37-11-5" with "Article 37-11-6"), amending paragraph (3), item (i) of that Article (limited to the part replacing "this Article and the following Article" with "this Article, the following Article and Article 37-11-6" and adding "and an entrustment contract for receipt of listed share dividends, etc. prescribed in Article 37-11-6, paragraph (4), item (i)" after "these contracts"), amending paragraph (7) of that Article, amending paragraph (11) of that Article, amending Article 37-11-4, paragraph (1) of that Act and adding one Article after Article 37-11-5 of that Act, the provisions of Article 44, paragraphs (2) and (3) and Article 46 of the Supplementary Provisions, and the provisions in Article 93 of the Supplementary Provisions amending Article 3-2 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (excluding the part pertaining to paragraphs (14) and (20) of that Article): January 1, 2010
第八条中租税特別措置法第九条の三第一項の改正規定（同項第一号に係る部分を除く。）、同条の次に一条を加える改正規定、同法第三十七条の十の二第二項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同法第三十七条の十一の三第一項の改正規定（「第三十七条の十一の五」を「第三十七条の十一の六」に改める部分に限る。）、同条第三項第一号の改正規定（「この条及び次条」を「この条、次条及び第三十七条の十一の六」に改め、「これらの契約」の下に「及び第三十七条の十一の六第四項第一号に規定する上場株式配当等受領委任契約」を加える部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定、同法第三十七条の十一の四第一項の改正規定及び同法第三十七条の十一の五の次に一条を加える改正規定並びに附則第四十四条第二項及び第三項並びに第四十六条の規定並びに附則第九十三条中租税条約の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二の改正規定（同条第十四項及び第二十項に係る部分を除く。） 平成二十二年一月一日
the following provisions: the date on which the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) comes into effect (December 1, 2008)
次に掲げる規定 一般社団法人及び一般財団法人に関する法律（平成十八年法律第四十八号）の施行の日（平成二十年十二月一日）
Omitted
略
the provisions in Article 8 amending Article 3-3, paragraph (6) of the Act on Special Measures Concerning Taxation, amending Article 5-2 of that Act, amending Article 8-3, paragraph (2) of that Act, amending Article 9-2, paragraph (1) of that Act, amending Article 28, paragraph (1), item (v) of that Act, amending Article 34-2, paragraph (2), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 37-9-2, paragraph (1), item (ii) of that Act, amending Article 40 of that Act, amending Article 41-4-2, paragraph (2), item (i) of that Act, amending Article 41-9, paragraph (2) of that Act, amending Article 41-12, paragraph (6) of that Act, amending Article 41-18-2 of that Act, amending Article 62, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (4) of that Article, amending Article 62-3, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending paragraph (8) of that Article (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 63, paragraph (1) of that Act (limited to the part replacing "and Article 143, paragraphs (1) through (3)" with "and Article 143, paragraphs (1) and (2)"), amending Article 65-4, paragraph (1), item (vii) of that Act, amending item (xxv) of that paragraph, amending Article 65-13, paragraph (1), item (ii) of that Act, amending Article 66-11, paragraph (1), item (vi) of that Act, amending Article 66-12 of that Act (including its heading), amending Article 68-6 of that Act (including its heading), amending Article 68-84, paragraph (1), item (ii) of that Act, amending Article 68-96-2 of that Act (including its heading), amending Article 70 of that Act, amending Article 71-6, paragraph (1) of that Act and amending Article 91-2 of that Act, and the provisions of Article 40, Article 41, Article 50, Article 52, paragraph (2), Article 55, Article 61, Article 63, Article 65, Article 81, Article 83, Article 84, Article 88 and Article 92 of the Supplementary Provisions
第八条中租税特別措置法第三条の三第六項の改正規定、同法第五条の二の改正規定、同法第八条の三第二項の改正規定、同法第九条の二第一項の改正規定、同法第二十八条第一項第五号の改正規定、同法第三十四条の二第二項第七号の改正規定、同項第二十五号の改正規定、同法第三十七条の九の二第一項第二号の改正規定、同法第四十条の改正規定、同法第四十一条の四の二第二項第一号の改正規定、同法第四十一条の九第二項の改正規定、同法第四十一条の十二第六項の改正規定、同法第四十一条の十八の二の改正規定、同法第六十二条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第四項の改正規定、同法第六十二条の三第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同条第八項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十三条第一項の改正規定（「及び第百四十三条第一項から第三項まで」を「並びに第百四十三条第一項及び第二項」に改める部分に限る。）、同法第六十五条の四第一項第七号の改正規定、同項第二十五号の改正規定、同法第六十五条の十三第一項第二号の改正規定、同法第六十六条の十一第一項第六号の改正規定、同法第六十六条の十二（見出しを含む。）の改正規定、同法第六十八条の六（見出しを含む。）の改正規定、同法第六十八条の八十四第一項第二号の改正規定、同法第六十八条の九十六の二（見出しを含む。）の改正規定、同法第七十条の改正規定、同法第七十一条の六第一項の改正規定及び同法第九十一条の二の改正規定並びに附則第四十条、第四十一条、第五十条、第五十二条第二項、第五十五条、第六十一条、第六十三条、第六十五条、第八十一条、第八十三条、第八十四条、第八十八条及び第九十二条の規定
Omitted
略
the provisions in Article 8 deleting Article 10-4, paragraph (1), item (vi) of the Act on Special Measures Concerning Taxation, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, deleting Article 42-7, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and deleting Article 68-12, paragraph (1), item (vi) of that Act, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item to that paragraph, and the provisions of Article 35, Article 58, Article 77, paragraphs (1) and (2) and Article 109 of the Supplementary Provisions: the date on which the Act on Promotion of Business Activities by Collaboration Between Small and Medium Sized Enterprise Operators and Operators of Agriculture, Forestry and Fishery (Act No. 38 of 2008) comes into effect
the provisions in Article 8 amending Article 11-5, paragraph (1) of the Act on Special Measures Concerning Taxation, amending Article 44-2, paragraph (1) of that Act and amending Article 68-20, paragraph (1) of that Act, and the provisions of Article 37, paragraph (3), Article 60, paragraph (2) and Article 80, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 37 of 2008) comes into effect
第八条中租税特別措置法第十一条の五第一項の改正規定、同法第四十四条の二第一項の改正規定及び同法第六十八条の二十第一項の改正規定並びに附則第三十七条第三項、第六十条第二項及び第八十条第二項の規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十年法律第三十七号）の施行の日
the provisions in Article 8 adding one Article after Article 88-6 of the Act on Special Measures Concerning Taxation and amending Article 89-2, paragraph (2) of that Act, and the provisions of Article 91 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Quality Control of Gasoline and Other Fuels (Act No. 48 of 2008) comes into effect
第八条中租税特別措置法第八十八条の六の次に一条を加える改正規定及び同法第八十九条の二第二項の改正規定並びに附則第九十一条の規定 揮発油等の品質の確保等に関する法律の一部を改正する法律（平成二十年法律第四十八号）の施行の日