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Supplementary Provisions

附 則

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 amending (limited to the part concerning ), the provisions amending (excluding the part concerning , and and the part in deleting "or " and replacing "" with ""), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 78, paragraph (3) of the Supplementary Provisions;

中の改正規定(に係る部分に限る。)、の改正規定(、及びに係る部分並びに中「又は」を削り、「」を「」に改める部分を除く。)、の改正規定、の改正規定及びの改正規定並びに附則第七十八条第三項の規定

the provisions in amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 26, 27, 57 and 73 of the Supplementary Provisions: October 1, 2011;

中の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第二十六条、第二十七条、第五十七条及び第七十三条の規定 平成二十三年十月一日

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 amending , the provisions amending , the provisions amending (excluding the part concerning and ), the provisions amending (excluding the part concerning ), the provisions amending (excluding the part concerning , and ), the provisions amending , the provisions adding one Article after (excluding the part concerning ) and the provisions amending (limited to the part concerning and ), 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;

中の改正規定、の改正規定、の改正規定(及びに係る部分を除く。)、の改正規定(に係る部分を除く。)、の改正規定(、及びに係る部分を除く。)、の改正規定、の次に一条を加える改正規定(に係る部分を除く。)及びの改正規定(及びに係る部分に限る。)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 amending , and the provisions of Article 44 of the Supplementary Provisions;

中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 amending , the provisions amending and the provisions adding one Article after (limited to the part concerning ), and the provisions of Article 29, Article 37 and Article 49, paragraph (1) of the Supplementary Provisions;

中の改正規定、の改正規定及びの次に一条を加える改正規定(に係る部分に限る。)並びに附則第二十九条、第三十七条及び第四十九条第一項の規定

the provisions in amending (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending , the provisions amending (excluding the part replacing "June 30, 2011" with "March 31, 2012"), the provisions amending , the provisions amending (excluding the part replacing "the items of " with "the items of ", "June 30, 2011" with "March 31, 2012", and "" with "") and the provisions amending : the date on which the comes into effect;

中の改正規定(「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。)、の改正規定、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。)、の改正規定、の改正規定(「各号」を「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、「」を「」に改める部分を除く。)及びの改正規定 の施行の日

the provisions in amending , the provisions amending and the provisions amending : the date on which the provisions set forth in until the Review of Health and Welfare Policies for Persons with Disabilities Based on Deliberations at the come into effect;

中の改正規定、の改正規定及びの改正規定 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に掲げる規定の施行の日

the provisions in amending (including its caption) (excluding the part in replacing "June 30, 2011" with "March 31, 2013"), the provisions amending (including its caption) (excluding the part in replacing "June 30, 2011" with "March 31, 2013") and the provisions amending (including its caption) (excluding the part in 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 comes into effect;

中(見出しを含む。)の改正規定(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。)、(見出しを含む。)の改正規定(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(見出しを含む。)の改正規定(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 の施行の日

the provisions in deleting the caption of and adding a caption before , the provisions amending (limited to the part concerning and ), the provisions deleting and , renumbering as and adding one Article after , the provisions adding one Article after , the provisions amending (limited to the part adding "or the main clause of " after "the main clause of "), the provisions amending , the provisions adding two Sections after Chapter III, Section 3-3 of (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 comes into effect;

中の見出しを削り、の前に見出しを付する改正規定、の改正規定(及びに係る部分に限る。)、及びを削り、をとし、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定(「本文」の下に「又は本文」を加える部分に限る。)、の改正規定、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 の施行の日

the provisions in amending (limited to the part adding one item after ), the provisions amending (excluding the part adding "or the main clause of " after "the main clause of "), the provisions adding two Articles after (limited to the part concerning ), the provisions adding two Sections after Chapter III, Section 3-3 of (excluding the part concerning Section 3-5), the provisions amending (limited to the part adding one item after ), the provisions adding two Articles after (limited to the part concerning ), 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 (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), (limited to the provisions amending (limited to the part adding ", " after "") and the provisions amending (limited to the part adding ", " after "")) and (limited to the part concerning of the row for the in ) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定(の次に一号を加える部分に限る。)、の改正規定(「本文」の下に「又は本文」を加える部分を除く。)、の次に二条を加える改正規定(に係る部分に限る。)、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。)、の改正規定(の次に一号を加える部分に限る。)、の次に二条を加える改正規定(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、(の改正規定(「」の下に「、」を加える部分に限る。)及びの改正規定(「」の下に「、」を加える部分に限る。)に限る。)及び(の項第二号に係る部分に限る。)の規定 の施行の日

the provisions in renumbering as and adding one Article after and the provisions renumbering as and adding one Article after , and the provisions of Article 53, paragraph (5) and Article 68, paragraph (5) of the Supplementary Provisions: the date on which the comes into effect;

中をとし、の次に一条を加える改正規定及びをとし、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 の施行の日

the provisions in amending the caption of , the provisions amending (excluding the part replacing "June 30, 2011" with "March 31, 2013") and the provisions amending : the date on which the comes into effect.

中の見出しの改正規定、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。)及びの改正規定 の施行の日

Supplementary Provisions, Article 23Principle of Transitional Measures Concerning Special Provisions on Income Tax Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation

第二十三条(租税特別措置法の一部改正に伴う所得税の特例に関する経過措置の原則)

Unless otherwise provided, the provisions of Chapter II of the Act on Special Measures Concerning Taxation as amended by the provisions of (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to income tax for 2011 and subsequent years, and the provisions then in force continue to govern income tax for 2010 and prior years.

別段の定めがあるものを除き、の規定による改正後の租税特別措置法(以下「新租税特別措置法」という。)第二章の規定は、平成二十三年分以後の所得税について適用し、平成二十二年分以前の所得税については、なお従前の例による。

Supplementary Provisions, Article 24Transitional Measures Concerning Tax Exemption on Interest Income of Specified Donation Trusts

第二十四条(特定寄附信託の利子所得の非課税に関する経過措置)

The provisions of Article 4-5 of the New Act on Special Measures Concerning Taxation apply to interest and similar income prescribed in arising from the trust property of a trust created under a specified donation trust contract prescribed in that a resident concludes on or after the Effective Date.

の規定は、居住者が施行日以後に締結するに規定する特定寄附信託契約に基づき設定された信託の信託財産につき生ずるに規定する利子等について適用する。

Supplementary Provisions, Article 25Transitional Measures Concerning Special Provisions, etc. on Taxation on Interest from Book-Entry Government Bonds, etc.

第二十五条(振替国債等の利子の課税の特例等に関する経過措置)

The provisions of Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest on book-entry government bonds prescribed in (referred to as "book-entry government bonds" in the following paragraph) or book-entry municipal bonds prescribed in (referred to as "book-entry municipal bonds" in the following paragraph), or on specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of the New Act on Special Measures Concerning Taxation (referred to as "specified book-entry corporate bonds, etc." in the following paragraph), arising from the trust property of a foreign pension trust prescribed in Article 5-2, paragraph (3) of the New Act on Special Measures Concerning Taxation, whose calculation period begins on or after the Effective Date.

(において準用する場合を含む。)の規定は、に規定する外国年金信託の信託財産につき生ずるに規定する振替国債(次項において「振替国債」という。)若しくはに規定する振替地方債(次項において「振替地方債」という。)又はに規定する特定振替社債等(次項において「特定振替社債等」という。)の利子でその計算期間の初日が施行日以後であるものについて適用する。

The provisions of Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 5-3, paragraph (5) of the New Act on Special Measures Concerning Taxation) apply to interest that a nonresident or a foreign corporation receives on book-entry government bonds or book-entry municipal bonds, or on specified book-entry corporate bonds, etc., belonging to the partnership property prescribed in Article 5-2, paragraph (4) of the New Act on Special Measures Concerning Taxation under a partnership contract prescribed in or to the trust property of a trust prescribed in , whose calculation period begins on or after the Effective Date.

(において準用する場合を含む。)の規定は、非居住者又は外国法人がに規定する組合契約に係るに規定する組合財産又はに規定する信託の信託財産に属する振替国債若しくは振替地方債又は特定振替社債等につき支払を受ける利子でその計算期間の初日が施行日以後であるものについて適用する。

Supplementary Provisions, Article 26Transitional Measures Concerning Special Provisions on Taxation on Dividend Income Pertaining to Listed Shares, etc.

第二十六条(上場株式等に係る配当所得の課税の特例に関する経過措置)

The provisions of Article 8-4, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in that a resident or a nonresident who has a permanent establishment in Japan referred to in is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in prior to the amendment by the provisions of (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment in Japan referred to in is to receive before that date.

の規定は、の居住者又は国内に恒久的施設を有する非居住者が平成二十三年十月一日以後に支払を受けるべきに掲げる配当等について適用し、の規定による改正前の租税特別措置法(以下「旧租税特別措置法」という。)の居住者又は国内に恒久的施設を有する非居住者が同日前に支払を受けるべきに掲げる配当等については、なお従前の例による。

Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.

第二十七条(上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置)

The provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in that an individual is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date.

の規定は、個人が平成二十三年十月一日以後に支払を受けるべきに掲げる配当等について適用し、個人が同日前に支払を受けるべきに掲げる配当等については、なお従前の例による。

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