Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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: the day on which two months have elapsed from the date of promulgation;
次に掲げる規定 公布の日から起算して二月を経過した日
Omitted
略
the provisions in Article 17 amending Article 37-11-3 of the Act on Special Measures Concerning Taxation (limited to the part concerning paragraph (8) of that Article), the provisions amending Article 42-3 of that Act (excluding the part concerning paragraph (2), items (ii), (v) and (vi) of that Article and the part in paragraph (1) of that Article deleting "or Article 37-5, paragraph (5), item (ii)" and replacing "paragraph (2) of that Article" with "Article 37-5, paragraph (2)"), the provisions amending Article 70-13 of that Act, the provisions amending Article 89 of that Act and the provisions amending Article 90-7, paragraph (3), item (vi) of that Act, and the provisions of Article 78, paragraph (3) of the Supplementary Provisions;
第十七条中租税特別措置法第三十七条の十一の三の改正規定(同条第八項に係る部分に限る。)、同法第四十二条の三の改正規定(同条第二項第二号、第五号及び第六号に係る部分並びに同条第一項中「又は第三十七条の五第五項第二号」を削り、「同条第二項」を「第三十七条の五第二項」に改める部分を除く。)、同法第七十条の十三の改正規定、同法第八十九条の改正規定及び同法第九十条の七第三項第六号の改正規定並びに附則第七十八条第三項の規定
the provisions in Article 17 amending Article 8-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-3, item (i) of that Act, the provisions amending Article 66-4 of that Act and the provisions amending Article 68-88 of that Act, and the provisions of Articles 26, 27, 57 and 73 of the Supplementary Provisions: October 1, 2011;
the following provisions: January 1, 2012
次に掲げる規定 平成二十四年一月一日
Omitted
略
the provisions in Article 17 amending Article 9-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 25 of that Act, the provisions amending Article 29-2 of that Act (excluding the part concerning paragraphs (1) and (2) of that Article), the provisions amending Article 37-11-3 of that Act (excluding the part concerning paragraph (8) of that Article), the provisions amending Article 41-12 of that Act (excluding the part concerning paragraphs (9), (12) and (20) of that Article), the provisions amending Article 41-14, paragraph (1) of that Act, the provisions adding one Article after Article 42-2 of that Act (excluding the part concerning Article 42-2-2, paragraph (1)) and the provisions amending Article 42-3, paragraph (2) of that Act (limited to the part concerning items (v) and (vi) of that paragraph), and the provisions of Article 28, Article 32, Article 33, paragraph (2), Article 36, Article 42, paragraph (2), Article 43, Article 49, paragraphs (2) through (4) and Article 81 of the Supplementary Provisions;
第十七条中租税特別措置法第九条の四の二の改正規定、同法第二十五条の改正規定、同法第二十九条の二の改正規定(同条第一項及び第二項に係る部分を除く。)、同法第三十七条の十一の三の改正規定(同条第八項に係る部分を除く。)、同法第四十一条の十二の改正規定(同条第九項、第十二項及び第二十項に係る部分を除く。)、同法第四十一条の十四第一項の改正規定、同法第四十二条の二の次に一条を加える改正規定(第四十二条の二の二第一項に係る部分を除く。)及び同法第四十二条の三第二項の改正規定(同項第五号及び第六号に係る部分に限る。)並びに附則第二十八条、第三十二条、第三十三条第二項、第三十六条、第四十二条第二項、第四十三条、第四十九条第二項から第四項まで及び第八十一条の規定
Omitted
略
the following provisions: January 1, 2013;
次に掲げる規定 平成二十五年一月一日
Omitted
略
the provisions in Article 17 amending Article 41-17, paragraph (2) of the Act on Special Measures Concerning Taxation, and the provisions of Article 44 of the Supplementary Provisions;
第十七条中租税特別措置法第四十一条の十七第二項の改正規定及び附則第四十四条の規定
the following provisions: January 1, 2014;
次に掲げる規定 平成二十六年一月一日
Omitted
略
the provisions in Article 17 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act and the provisions adding one Article after Article 42-2 of that Act (limited to the part concerning Article 42-2-2, paragraph (1)), and the provisions of Article 29, Article 37 and Article 49, paragraph (1) of the Supplementary Provisions;
the provisions in Article 17 amending Article 11-3, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 44-3, paragraph (1) of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending paragraph (2) of that Article, the provisions amending Article 68-21, paragraph (1) of that Act (excluding the part replacing "the items of Article 44-3, paragraph (1)" with "the items of Article 44-2, paragraph (1)", "June 30, 2011" with "March 31, 2012", and "Article 44-3, paragraph (1), item (iii)" with "Article 44-2, paragraph (1), item (iii)") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures for Industrial Revitalization and Innovation in Industrial Activities (Act No. 48 of 2011) comes into effect;
第十七条中租税特別措置法第十一条の三第一項の改正規定(「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。)、同条第二項の改正規定、同法第四十四条の三第一項の改正規定(「平成二十三年六月三十日」を「平成二十四年三月三十一日」に改める部分を除く。)、同条第二項の改正規定、同法第六十八条の二十一第一項の改正規定(「第四十四条の三第一項各号」を「第四十四条の二第一項各号」に、「平成二十三年六月三十日」を「平成二十四年三月三十一日」に、「第四十四条の三第一項第三号」を「第四十四条の二第一項第三号」に改める部分を除く。)及び同条第二項の改正規定 産業活力の再生及び産業活動の革新に関する特別措置法の一部を改正する法律(平成二十三年法律第四十八号)の施行の日
the provisions in Article 17 amending Article 13-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 46-3, paragraph (1) of that Act and the provisions amending Article 68-32, paragraph (1) of that Act: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act on the Development of Related Acts to Support the Community Life of Persons with Disabilities, etc. until the Review of Health and Welfare Policies for Persons with Disabilities Based on Deliberations at the Headquarters for the Promotion of Reform of the Systems for Persons with Disabilities, etc. (Act No. 71 of 2010) come into effect;
第十七条中租税特別措置法第十三条の二第一項の改正規定、同法第四十六条の三第一項の改正規定及び同法第六十八条の三十二第一項の改正規定 障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律(平成二十二年法律第七十一号)附則第一条第三号に掲げる規定の施行の日
the provisions in Article 17 amending Article 14 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), the provisions amending Article 47 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013") and the provisions amending Article 68-34 of that Act (including its caption) (excluding the part in paragraph (1) of that Article replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 31, paragraphs (6) and (7), Article 53, paragraphs (12) and (13) and Article 68, paragraphs (12) and (13) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011) comes into effect;
第十七条中租税特別措置法第十四条(見出しを含む。)の改正規定(同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。)、同法第四十七条(見出しを含む。)の改正規定(同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。)及び同法第六十八条の三十四(見出しを含む。)の改正規定(同条第一項中「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。)並びに附則第三十一条第六項及び第七項、第五十三条第十二項及び第十三項並びに第六十八条第十二項及び第十三項の規定 高齢者の居住の安定確保に関する法律等の一部を改正する法律(平成二十三年法律第三十二号)の施行の日
the provisions in Article 17 deleting the caption of Article 29-2 of the Act on Special Measures Concerning Taxation and adding a caption before that Article, the provisions amending that Article (limited to the part concerning paragraphs (1) and (2) of that Article), the provisions deleting Articles 29-4 and 29-5 of that Act, renumbering Article 29-3 of that Act as Article 29-4 of that Act and adding one Article after that Article, the provisions adding one Article after Article 29-2 of that Act, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions amending Article 42-3, paragraph (2), item (ii) of that Act, the provisions adding two Sections after Chapter III, Section 3-3 of that Act (limited to the part concerning Section 3-5) and the provisions adding two Sections after Section 14 of that Chapter (limited to the part concerning Section 14-3), and the provisions of Article 33, paragraph (1), Article 34, Article 55 and Article 70 of the Supplementary Provisions: the date on which the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012) comes into effect;
第十七条中租税特別措置法第二十九条の二の見出しを削り、同条の前に見出しを付する改正規定、同条の改正規定(同条第一項及び第二項に係る部分に限る。)、同法第二十九条の四及び第二十九条の五を削り、同法第二十九条の三を同法第二十九条の四とし、同条の次に一条を加える改正規定、同法第二十九条の二の次に一条を加える改正規定、同法第四十一条の十九第一項の改正規定(「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分に限る。)、同法第四十二条の三第二項第二号の改正規定、同法第三章第三節の三の次に二節を加える改正規定(第三節の五に係る部分に限る。)並びに同章第十四節の次に二節を加える改正規定(第十四節の三に係る部分に限る。)並びに附則第三十三条第一項、第三十四条、第五十五条及び第七十条の規定 特定多国籍企業による研究開発事業等の促進に関する特別措置法(平成二十四年法律第五十五号)の施行の日
the provisions in Article 17 amending Article 34-2, paragraph (2) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (xiv) of that paragraph), the provisions amending Article 41-19, paragraph (1) of that Act (excluding the part adding "or the main clause of Article 29-3, paragraph (1)" after "the main clause of Article 29-2, paragraph (1)"), the provisions adding two Articles after Article 42-10 of that Act (limited to the part concerning Article 42-11), the provisions adding two Sections after Chapter III, Section 3-3 of that Act (excluding the part concerning Section 3-5), the provisions amending Article 65-4, paragraph (1) of that Act (limited to the part adding one item after item (xiv) of that paragraph), the provisions adding two Articles after Article 68-14 of that Act (limited to the part concerning Article 68-15), the provisions adding two Sections after Section 14 of that Chapter (excluding the part concerning Section 14-3) and the provisions amending the table in Article 98 of that Act (limited to the part concerning the row for municipalities in that table), and the provisions of Article 35, paragraph (2), Article 45, Article 52, Article 54, Article 56, paragraph (2), Article 66, Article 69, Article 72, paragraph (2), Article 84 (limited to the provisions amending Article 15, paragraph (1) (limited to the part adding ", Article 42-11, paragraph (5)" after "Article 42-10, paragraph (5)") and the provisions amending Article 23, paragraph (1) (limited to the part adding ", Article 68-15, paragraph (5)" after "Article 68-14, paragraph (5)")) and Article 88 (limited to the part concerning item (ii) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1) of the Supplementary Provisions: the date on which the Act on Comprehensive Special Zones (Act No. 81 of 2011) comes into effect;
第十七条中租税特別措置法第三十四条の二第二項の改正規定(同項第十四号の次に一号を加える部分に限る。)、同法第四十一条の十九第一項の改正規定(「第二十九条の二第一項本文」の下に「又は第二十九条の三第一項本文」を加える部分を除く。)、同法第四十二条の十の次に二条を加える改正規定(第四十二条の十一に係る部分に限る。)、同法第三章第三節の三の次に二節を加える改正規定(第三節の五に係る部分を除く。)、同法第六十五条の四第一項の改正規定(同項第十四号の次に一号を加える部分に限る。)、同法第六十八条の十四の次に二条を加える改正規定(第六十八条の十五に係る部分に限る。)、同章第十四節の次に二節を加える改正規定(第十四節の三に係る部分を除く。)及び同法第九十八条の表の改正規定(同表の市町村の項に係る部分に限る。)並びに附則第三十五条第二項、第四十五条、第五十二条、第五十四条、第五十六条第二項、第六十六条、第六十九条、第七十二条第二項、第八十四条(第十五条第一項の改正規定(「第四十二条の十第五項」の下に「、第四十二条の十一第五項」を加える部分に限る。)及び第二十三条第一項の改正規定(「第六十八条の十四第五項」の下に「、第六十八条の十五第五項」を加える部分に限る。)に限る。)及び第八十八条(別表第一租税特別措置法(昭和三十二年法律第二十六号)の項第二号に係る部分に限る。)の規定 総合特別区域法(平成二十三年法律第八十一号)の施行の日
the provisions in Article 17 renumbering Article 44-5 of the Act on Special Measures Concerning Taxation as Article 44-4 of that Act and adding one Article after that Article and the provisions renumbering Article 68-26 of that Act as Article 68-25 of that Act and adding one Article after that Article, and the provisions of Article 53, paragraph (5) and Article 68, paragraph (5) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Temporary Measures for the Enhancement of Telecommunications Infrastructure (Act No. 59 of 2011) comes into effect;
第十七条中租税特別措置法第四十四条の五を同法第四十四条の四とし、同条の次に一条を加える改正規定及び同法第六十八条の二十六を同法第六十八条の二十五とし、同条の次に一条を加える改正規定並びに附則第五十三条第五項及び第六十八条第五項の規定 電気通信基盤充実臨時措置法の一部を改正する法律(平成二十三年法律第五十九号)の施行の日
the provisions in Article 17 amending the caption of Article 83 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article (excluding the part replacing "June 30, 2011" with "March 31, 2013") and the provisions amending paragraph (2) of that Article: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011) comes into effect.
第十七条中租税特別措置法第八十三条の見出しの改正規定、同条第一項の改正規定(「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。)及び同条第二項の改正規定 都市再生特別措置法の一部を改正する法律(平成二十三年法律第二十四号)の施行の日