Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2013; 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、平成二十五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: June 1, 2013;
次に掲げる規定 平成二十五年六月一日
Omitted
略
the provisions in Article 8 amending Article 40 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41, paragraph (5) of that Act (limited to the part replacing "meaning …; hereinafter in this paragraph" with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act; hereinafter in this paragraph") and the provisions amending Article 74-2, paragraph (1) of that Act, and the provisions of Article 53, Article 54, paragraph (2) and Article 87, paragraph (1) of the Supplementary Provisions.
Omitted
略
the following provisions: January 1, 2014;
次に掲げる規定 平成二十六年一月一日
the provisions in Article 8 amending Article 9-8 of the Act on Special Measures Concerning Taxation (excluding the part concerning item (i) of that Article), the provisions amending Article 10-2 of that Act, the provisions amending Article 10-5 of that Act, the provisions amending Article 10-6, paragraph (1), item (i) of that Act, the provisions amending item (ii) of that paragraph, the provisions amending paragraph (2) of that Article (limited to the part deleting "through paragraph (3)"), the provisions amending paragraph (3) of that Article (excluding the part replacing "or Article 10-3, paragraph (5)" with ", Article 10-3, paragraph (5) or Article 10-5-3, paragraph (5)"), the provisions amending Article 22, paragraph (1) of that Act (excluding the part replacing "March 31, 2013" with "March 31, 2016" and "hereinafter in this paragraph" with "item (i)"), the provisions amending Article 26, paragraph (1) of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 37-14-3, paragraph (4) of that Act, the provisions amending Article 41 of that Act (excluding the part deleting "(Act No. 84 of 2012)" and replacing "meaning …; hereinafter in this paragraph" with "meaning … or a house specified by Cabinet Order that falls under a specified building prescribed in Article 9, paragraph (1) of that Act which is deemed to be a low-carbon building pursuant to the provisions of Article 16 of that Act; hereinafter in this paragraph" in paragraph (5) of that Article, the part replacing "paragraph (2)" with "paragraph (3)" in paragraph (6) of that Article, the part replacing ", Article 37-5 or Article 37-9-2" with "or Article 37-5" in paragraph (8) of that Article, the part replacing ", Article 37-5 or Article 37-9-2" with "or Article 37-5" in paragraph (9) of that Article, the part replacing "paragraph (2)" with "paragraph (3)" in paragraph (10) of that Article, the part concerning paragraph (14) of that Article (excluding the part renumbering that paragraph as paragraph (21) of that Article) and the part concerning paragraph (15) of that Article (excluding the part renumbering that paragraph as paragraph (22) of that Article)), the provisions amending Article 41-2 of that Act, the provisions amending Article 41-2-2 of that Act, the provisions amending Article 41-3, paragraph (1) of that Act, the provisions amending Article 41-3-2 of that Act (excluding the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (2) of that Article and the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (5) of that Article), the provisions amending Article 41-19-2, paragraph (1) of that Act (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending Article 41-19-4, paragraph (1) of that Act (limited to the part replacing "December 31, 2013" with "December 31, 2017"), the provisions amending Article 58, paragraph (5) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending Article 69-4, paragraph (1) of that Act, the provisions amending paragraph (3), item (ii) of that Article, the provisions amending Article 93 of that Act (excluding the part adding one item to paragraph (1) of that Article, the part renumbering item (vi) as item (vii), moving items (iii) through (v) down by one item each and adding one item after item (ii) in paragraph (2) of that Article, and the part replacing "Article 70-7, paragraph (23) and Article 70-7-2, paragraph (23) (Article 70-7-4, paragraph (14)" with "Article 70-7, paragraph (14), item (x) and paragraph (28), and Article 70-7-2, paragraph (14), item (x), (a) (including the cases where it is applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (paragraph (15) of that Article" in paragraph (4) of that Article), the provisions amending Article 94 of that Act, the provisions amending Article 95 of that Act and the provisions amending Article 97-2 of that Act (limited to the part concerning paragraphs (10) and (22) of that Article), and the provisions of Articles 32, 34, 36, 39, 40, 48 and 49, Article 54, paragraphs (1) and (4), Article 55, paragraph (3), Article 85, paragraph (1), and Articles 90, 91 and 104 (limited to the provisions amending the row for paragraph (3) of the table in Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (limited to the part replacing "each item of Article 10-2, paragraph (4)" with "Article 10, paragraph (8), item (v)")) of the Supplementary Provisions.
第八条中租税特別措置法第九条の八の改正規定（同条第一号に係る部分を除く。）、同法第十条の二の改正規定、同法第十条の五の改正規定、同法第十条の六第一項第一号の改正規定、同項第二号の改正規定、同条第二項の改正規定（「から第三項まで」を削る部分に限る。）、同条第三項の改正規定（「若しくは第十条の三第五項」を「、第十条の三第五項若しくは第十条の五の三第五項」に改める部分を除く。）、同法第二十二条第一項の改正規定（「平成二十五年三月三十一日」を「平成二十八年三月三十一日」に、「以下この項」を「第一号」に改める部分を除く。）、同法第二十六条第一項の改正規定、同法第三十七条の十四の改正規定、同法第三十七条の十四の三第四項の改正規定、同法第四十一条の改正規定（同条第五項中「（平成二十四年法律第八十四号）」を削り、「をいう。以下この項」を「又は同法第十六条の規定により低炭素建築物とみなされる同法第九条第一項に規定する特定建築物に該当する家屋で政令で定めるものをいう。以下この項」に改める部分、同条第六項中「第二項」を「第三項」に改める部分、同条第八項中「、第三十七条の五若しくは第三十七条の九の二」を「若しくは第三十七条の五」に改める部分、同条第九項中「、第三十七条の五又は第三十七条の九の二」を「又は第三十七条の五」に改める部分、同条第十項中「第二項」を「第三項」に改める部分、同条第十四項に係る部分（同項を同条第二十一項とする部分を除く。）及び同条第十五項に係る部分（同項を同条第二十二項とする部分を除く。）を除く。）、同法第四十一条の二の改正規定、同法第四十一条の二の二の改正規定、同法第四十一条の三第一項の改正規定、同法第四十一条の三の二の改正規定（同条第二項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分及び同条第五項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分を除く。）、同法第四十一条の十九の二第一項の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、同法第四十一条の十九の四第一項の改正規定（「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分に限る。）、同法第五十八条第五項の改正規定（同項第一号に係る部分を除く。）、同法第六十九条の四第一項の改正規定、同条第三項第二号の改正規定、同法第九十三条の改正規定（同条第一項に一号を加える部分、同条第二項中第六号を第七号とし、第三号から第五号までを一号ずつ繰り下げ、第二号の次に一号を加える部分及び同条第四項中「第七十条の七第二十三項及び第七十条の七の二第二十三項（第七十条の七の四第十四項」を「第七十条の七第十四項第十号及び第二十八項並びに第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（同条第十五項」に改める部分を除く。）、同法第九十四条の改正規定、同法第九十五条の改正規定及び同法第九十七条の二の改正規定（同条第十項及び第二十二項に係る部分に限る。）並びに附則第三十二条、第三十四条、第三十六条、第三十九条、第四十条、第四十八条、第四十九条、第五十四条第一項及び第四項、第五十五条第三項、第八十五条第一項、第九十条、第九十一条並びに第百四条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第八条第二項の表第三項の項の改正規定（「第十条の二第四項各号」を「第十条第八項第五号」に改める部分に限る。）に限る。）の規定
the following provisions: April 1, 2014;
次に掲げる規定 平成二十六年四月一日
Omitted
略
the provisions in Article 8 amending Article 41, paragraph (6) of the Act on Special Measures Concerning Taxation (limited to the part replacing "paragraph (2)" with "paragraph (3)"), the provisions amending paragraph (10) of that Article (limited to the part replacing "paragraph (2)" with "paragraph (3)"), the provisions amending Article 41-3-2 of that Act (limited to the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (2) of that Article and the part replacing "300,000 yen" with "500,000 yen" and "paragraph (2)" with "paragraph (3)" in paragraph (5) of that Article), the provisions amending Article 41-19-2 of that Act (excluding the part replacing "December 31, 2013" with "December 31, 2017" in paragraph (1) of that Article), the provisions amending Article 41-19-3 of that Act (excluding the part replacing "December 31, 2012" with "December 31, 2017" in paragraph (1) of that Article and the part replacing "December 31, 2012" with "December 31, 2017" in paragraph (2) of that Article), the provisions amending the heading of Article 41-19-4 of that Act, the provisions amending that Article (excluding the part replacing "December 31, 2013" with "December 31, 2017" in paragraph (1) of that Article), and the provisions amending Article 42-3, paragraphs (1) and (3) of that Act (limited to the part replacing "Article 41-19-4, paragraph (13)" with "Article 41-19-4, paragraph (14)"), and the provisions of Article 55, paragraphs (1) and (2), Article 59 and Article 60 of the Supplementary Provisions.
第八条中租税特別措置法第四十一条第六項の改正規定（「第二項」を「第三項」に改める部分に限る。）、同条第十項の改正規定（「第二項」を「第三項」に改める部分に限る。）、同法第四十一条の三の二の改正規定（同条第二項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分及び同条第五項中「三十万円」を「五十万円」に、「第二項」を「第三項」に改める部分に限る。）、同法第四十一条の十九の二の改正規定（同条第一項中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、同法第四十一条の十九の三の改正規定（同条第一項中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分及び同条第二項中「平成二十四年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）、同法第四十一条の十九の四の見出しの改正規定、同条の改正規定（同条第一項中「平成二十五年十二月三十一日」を「平成二十九年十二月三十一日」に改める部分を除く。）並びに同法第四十二条の三第一項及び第三項の改正規定（「第四十一条の十九の四第十三項」を「第四十一条の十九の四第十四項」に改める部分に限る。）並びに附則第五十五条第一項及び第二項、第五十九条並びに第六十条の規定
the following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
Omitted
略
the provisions in Article 8 amending Article 9-7, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 69-4, paragraph (2) of that Act, the provisions amending Article 69-5 of that Act, the provisions adding two Articles before Article 70-3 of that Act, the provisions amending the heading of Article 70-4 of that Act, the provisions amending the heading of Article 70-6 of that Act, the provisions amending the heading of Article 70-6-4 of that Act, the provisions amending paragraph (2), item (v) of that Article, the provisions amending paragraph (13) of that Article, the provisions amending paragraph (14) of that Article (limited to the part adding "and exemption" after "tax payment grace period"), the provisions amending paragraph (15) of that Article, the provisions amending Article 70-7 of that Act (including its heading) (excluding the part deleting paragraph (2), item (iii), (g) of that Article and the part replacing "Article 70-2-2" with "Article 70-2-3 and Article 70-2-4" in item (v) of that paragraph), the provisions amending Article 70-7-2 of that Act (including its heading), the provisions amending Article 70-7-4 of that Act (including its heading), the provisions amending Article 70-8-2 of that Act, the provisions amending Article 93, paragraph (1) of that Act (limited to the part adding one item to that paragraph), the provisions amending paragraph (2) of that Article (limited to the part renumbering item (vi) of that paragraph as item (vii), moving items (iii) through (v) down by one item each and adding one item after item (ii)) and the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 70-7, paragraph (23) and Article 70-7-2, paragraph (23) (Article 70-7-4, paragraph (14)" with "Article 70-7, paragraph (14), item (x) and paragraph (28), and Article 70-7-2, paragraph (14), item (x), (a) (including the cases where it is applied mutatis mutandis pursuant to Article 70-7-4, paragraph (11)) and paragraph (28) (paragraph (15) of that Article"), and the provisions of Article 31, Article 85, paragraph (2), and Article 86, paragraphs (1), (2) and (4) through (15) of the Supplementary Provisions.
第八条中租税特別措置法第九条の七第一項の改正規定、同法第六十九条の四第二項の改正規定、同法第六十九条の五の改正規定、同法第七十条の三の前に二条を加える改正規定、同法第七十条の四の見出しの改正規定、同法第七十条の六の見出しの改正規定、同法第七十条の六の四の見出しの改正規定、同条第二項第五号の改正規定、同条第十三項の改正規定、同条第十四項の改正規定（「納税猶予」の下に「及び免除」を加える部分に限る。）、同条第十五項の改正規定、同法第七十条の七（見出しを含む。）の改正規定（同条第二項第三号トを削る部分及び同項第五号中「第七十条の二の二」を「第七十条の二の三及び第七十条の二の四」に改める部分を除く。）、同法第七十条の七の二（見出しを含む。）の改正規定、同法第七十条の七の四（見出しを含む。）の改正規定、同法第七十条の八の二の改正規定、同法第九十三条第一項の改正規定（同項に一号を加える部分に限る。）、同条第二項の改正規定（同項中第六号を第七号とし、第三号から第五号までを一号ずつ繰り下げ、第二号の次に一号を加える部分に限る。）及び同条第四項の改正規定（「第七十条の七第二十三項及び第七十条の七の二第二十三項（第七十条の七の四第十四項」を「第七十条の七第十四項第十号及び第二十八項並びに第七十条の七の二第十四項第十号イ（第七十条の七の四第十一項において準用する場合を含む。）及び第二十八項（同条第十五項」に改める部分に限る。）並びに附則第三十一条、第八十五条第二項並びに第八十六条第一項、第二項及び第四項から第十五項までの規定
the following provisions: January 1, 2016;
次に掲げる規定 平成二十八年一月一日
Omitted
略
the provisions in Article 8 amending Article 3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 3-2 of that Act, the provisions amending Article 3-3 of that Act, the provisions amending Article 4-4, paragraph (3) of that Act, the provisions amending Article 5-2 of that Act, the provisions amending Article 5-3 of that Act (excluding the part deleting "that are specified book-entry corporate bonds, etc. issued on or before March 31, 2013 and" and replacing "those receiving" with "specified book-entry corporate bonds, etc. receiving" in paragraph (1) of that Article, the part concerning paragraph (2) of that Article (excluding the part replacing "paragraph (5)" with "paragraph (9)"), and the part deleting paragraph (4), item (i) of that Article, renumbering item (ii) of that paragraph as item (i) of that paragraph, moving items (iii) through (vi) of that paragraph up by one item each, renumbering item (vii) of that paragraph as item (vi) of that paragraph and adding one item after that item), the provisions amending Article 6 of that Act, the provisions amending Article 8 of that Act, the provisions amending Article 8-2 of that Act, the provisions amending Article 8-3 of that Act, the provisions amending Article 8-4 of that Act (including its heading), the provisions amending Article 8-5 of that Act (including its heading), the provisions amending Article 9-2, paragraph (1) of that Act, the provisions amending Article 9-3 of that Act, the provisions amending Article 9-3-2 of that Act, the provisions amending Article 9-7, paragraph (2) of that Act, the provisions amending Article 9-8, item (i) of that Act, the provisions amending Article 29-2, paragraph (4) and Article 29-3, paragraphs (3) and (6) of that Act, the provisions amending Article 37-10 of that Act (including its heading), the provisions deleting Articles 37-11 and 37-11-2 of that Act, the provisions amending Article 37-10-2 of that Act, the provisions renumbering that Article as Article 37-11-2, the provisions adding one Article after Article 37-10 of that Act, the provisions amending Article 37-11-3 of that Act, the provisions amending Article 37-11-5, paragraph (1) of that Act, the provisions amending Article 37-11-6 of that Act, the provisions amending Article 37-12 of that Act, the provisions amending Article 37-12-2 of that Act, the provisions amending Article 37-13 of that Act (excluding the part concerning paragraph (1), item (i) of that Article), the provisions amending Article 37-13-2 of that Act, the provisions amending Article 37-14-2 of that Act, the provisions amending Article 37-14-3 of that Act (excluding the part amending paragraph (4) of that Article), the provisions amending Article 37-15 of that Act, the provisions deleting Article 37-16 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 41-12 of that Act (excluding the part replacing "Article 3, paragraph (1)" with "(Act No. 62 of 1987) Article 3, paragraph (1)" and adding "(limited to those specified by Cabinet Order)" after "Organization for Promoting Urban Development" in paragraph (1) of that Article), the provisions adding one Article after that Article, the provisions amending Article 41-13 of that Act (including its heading) (excluding the part replacing "Article 5-3, paragraph (4), item (i) issued on or before March 31, 2013" with "Article 5-3, paragraph (4), item (vii)" in paragraph (2) of that Article), the provisions adding two Articles after that Article, the provisions amending Article 41-20-2, paragraph (2), item (iii) of that Act, the provisions amending Article 42-2, paragraph (1), item (i) of that Act (excluding the part replacing "those specified by Cabinet Order as being similar thereto" with "those listed in Article 5-3, paragraph (4), item (vii), (a) through (i)"), the provisions amending item (iv) of that paragraph, the provisions amending Article 42-2-2 of that Act, the provisions amending Article 42-3 of that Act (excluding the part concerning paragraphs (1) and (3) of that Article), the provisions amending Article 67-17 of that Act (excluding the part replacing "Article 5-3, paragraph (4), item (i) issued on or before March 31, 2013" with "Article 5-3, paragraph (4), item (vii)" in paragraph (2) of that Article), the provisions deleting Article 67-18 of that Act, the provisions amending Article 80, paragraph (3) of that Act and the provisions amending Article 97-2, paragraph (30) of that Act, and the provisions of Articles 19 through 21, Article 22, paragraphs (1) through (5), Articles 22-2 through 29, Articles 42 through 47, Articles 50 through 52, Articles 56 through 58, Article 72, Article 73 and Article 101 of the Supplementary Provisions.
第八条中租税特別措置法第三条の改正規定、同法第三条の二の改正規定、同法第三条の三の改正規定、同法第四条の四第三項の改正規定、同法第五条の二の改正規定、同法第五条の三の改正規定（同条第一項中「平成二十五年三月三十一日までに発行された特定振替社債等で」を削る部分及び「受けているもの」を「受けている特定振替社債等」に改める部分、同条第二項に係る部分（「第五項」を「第九項」に改める部分を除く。）並びに同条第四項第一号を削り、同項第二号を同項第一号とし、同項第三号から第六号までを一号ずつ繰り上げ、同項第七号を同項第六号とし、同号の次に一号を加える部分を除く。）、同法第六条の改正規定、同法第八条の改正規定、同法第八条の二の改正規定、同法第八条の三の改正規定、同法第八条の四（見出しを含む。）の改正規定、同法第八条の五（見出しを含む。）の改正規定、同法第九条の二第一項の改正規定、同法第九条の三の改正規定、同法第九条の三の二の改正規定、同法第九条の七第二項の改正規定、同法第九条の八第一号の改正規定、同法第二十九条の二第四項並びに第二十九条の三第三項及び第六項の改正規定、同法第三十七条の十（見出しを含む。）の改正規定、同法第三十七条の十一及び第三十七条の十一の二を削る改正規定、同法第三十七条の十の二の改正規定、同条を第三十七条の十一の二とする改正規定、同法第三十七条の十の次に一条を加える改正規定、同法第三十七条の十一の三の改正規定、同法第三十七条の十一の五第一項の改正規定、同法第三十七条の十一の六の改正規定、同法第三十七条の十二の改正規定、同法第三十七条の十二の二の改正規定、同法第三十七条の十三の改正規定（同条第一項第一号に係る部分を除く。）、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の改正規定、同法第三十七条の十四の三の改正規定（同条第四項を改める部分を除く。）、同法第三十七条の十五の改正規定、同法第三十七条の十六を削る改正規定、同法第三十八条の改正規定、同法第四十一条の十二の改正規定（同条第一項中「第三条第一項」を「（昭和六十二年法律第六十二号）第三条第一項」に改め、「民間都市開発推進機構」の下に「（政令で定めるものに限る。）」を加える部分を除く。）、同条の次に一条を加える改正規定、同法第四十一条の十三（見出しを含む。）の改正規定（同条第二項中「平成二十五年三月三十一日までに発行された第五条の三第四項第一号」を「第五条の三第四項第七号」に改める部分を除く。）、同条の次に二条を加える改正規定、同法第四十一条の二十の二第二項第三号の改正規定、同法第四十二条の二第一項第一号の改正規定（「これに類するものとして政令で定めるもの」を「第五条の三第四項第七号イからリまでに掲げるもの」に改める部分を除く。）、同項第四号の改正規定、同法第四十二条の二の二の改正規定、同法第四十二条の三の改正規定（同条第一項及び第三項に係る部分を除く。）、同法第六十七条の十七の改正規定（同条第二項中「平成二十五年三月三十一日までに発行された第五条の三第四項第一号」を「第五条の三第四項第七号」に改める部分を除く。）、同法第六十七条の十八を削る改正規定、同法第八十条第三項の改正規定並びに同法第九十七条の二第三十項の改正規定並びに附則第十九条から第二十一条まで、第二十二条第一項から第五項まで、第二十二条の二から第二十九条まで、第四十二条から第四十七条まで、第五十条から第五十二条まで、第五十六条から第五十八条まで、第七十二条、第七十三条及び第百一条の規定
Omitted
略
the provisions in Article 8 amending Article 67-15, paragraph (1), item (ii), (f) of the Act on Special Measures Concerning Taxation and the provisions of Article 71 of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
第八条中租税特別措置法第六十七条の十五第一項第二号ヘの改正規定及び附則第七十一条の規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
the provisions in Article 8 renumbering Article 83-3 of the Act on Special Measures Concerning Taxation as Article 83-4 and adding one Article after Article 83-2: the date on which the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 56 of 2013) comes into effect;
第八条中租税特別措置法第八十三条の三を第八十三条の四とし、第八十三条の二の次に一条を加える改正規定 不動産特定共同事業法の一部を改正する法律（平成二十五年法律第五十六号）の施行の日
the following provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 12 of 2013) comes into effect.
次に掲げる規定 福島復興再生特別措置法の一部を改正する法律（平成二十五年法律第十二号）の施行の日
the provisions in Article 9 amending item (i) of the table in Article 10-2, paragraph (1) of the Act on Temporary Special Provisions of the Acts on National Taxes for Victims, etc. of the Great East Japan Earthquake, the provisions amending Article 10-2-2 of that Act (including its heading), the provisions renumbering that Article as Article 10-2-3 of that Act, the provisions adding one Article after Article 10-2 of that Act, the provisions amending Article 10-3 of that Act (excluding the part adding "or Article 10-5-4" after "Article 10-5" in paragraph (2) of that Article), the provisions amending Article 10-3-2 of that Act (including its heading) (excluding the part adding "or Article 10-5-4" after "Article 10-5" in paragraph (2) of that Article), the provisions renumbering that Article as Article 10-3-3 of that Act, the provisions adding one Article after Article 10-3 of that Act, the provisions amending Article 10-4, paragraph (1) of that Act (excluding the part replacing "Article 10-3, paragraph (4)" with "Article 10-5-3, paragraph (4)" and the part replacing "each item of Article 10-2, paragraph (4)" with "Article 10, paragraph (8), item (v)"), the provisions amending Article 10-5, paragraph (1) of that Act, the provisions amending Article 11-3 of that Act, the provisions amending item (i) of the table in Article 17-2, paragraph (1) of that Act, the provisions amending the heading of Article 17-2-2 of that Act, the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (excluding the part adding ", Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (2), (3) and (5), Article 42-12-4" after "Article 42-12"), the provisions amending paragraph (4) of that Article, the provisions amending the items of paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that Article as Article 17-2-3 of that Act, the provisions adding one Article after Article 17-2 of that Act, the provisions amending Article 17-3, paragraph (1) of that Act (limited to the part replacing "Article 51" with "Article 64" and "Article 52" with "Article 65"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending the heading of Article 17-3-2 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "Article 62, paragraph (1)" with "Article 42-12-2, paragraph (2), Article 42-12-3, paragraphs (2), (3) and (5), Article 62, paragraph (1)"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending item (iv) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article (limited to the part replacing "Article 17-3-2" with "Article 17-3-3"), the provisions renumbering that Article as Article 17-3-3 of that Act, the provisions adding one Article after Article 17-3 of that Act, the provisions amending Article 17-4, paragraph (1) of that Act (excluding the part replacing "Article 42-11, paragraph (3)" with "Article 42-12-3, paragraph (3)", "each item of Article 42-4-2, paragraph (8)" with "Article 42-5, paragraph (4)", "including …)" with "falling under", and "each item of Article 68-15-3, paragraph (1)" with "each item of Article 68-15-6, paragraph (1)"), the provisions amending Article 17-5, paragraph (1) of that Act, the provisions amending Article 18-3 of that Act, the provisions amending Article 18-5, paragraph (1) of that Act, the provisions amending Article 18-6, paragraph (1) of that Act, the provisions amending Article 18-7, paragraph (1) of that Act, the provisions amending item (i) of the table in Article 25-2, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article (limited to the part replacing "and paragraph (2) of the following Article" with ", paragraph (2) of the following Article" and the part adding "and Article 25-2-3, paragraphs (2) and (3)" after "and paragraph (3)"), the provisions amending the heading of Article 25-2-2 of that Act, the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (excluding the part adding ", Article 68-15-3, paragraph (2), Article 68-15-4, paragraphs (2), (3) and (5), Article 68-15-5" after "Article 68-15-2"), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6), item (iv) of that Article, the provisions amending paragraph (7) of that Article, the provisions renumbering that Article as Article 25-2-3 of that Act, the provisions adding one Article after Article 25-2 of that Act, the provisions amending Article 25-3, paragraph (1) of that Act (limited to the part replacing "Article 51" with "Article 64" and "Article 52" with "Article 65"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending the heading of Article 25-3-2 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "Article 68-67, paragraph (1)" with "Article 68-15-3, paragraph (2), Article 68-15-4, paragraphs (2), (3) and (5), Article 68-67, paragraph (1)"), the provisions amending paragraph (2), items (i) through (iii) of that Article, the provisions amending item (iv) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article (limited to the part replacing "Article 25-3-2" with "Article 25-3-3"), the provisions renumbering that Article as Article 25-3-3 of that Act, the provisions adding one Article after Article 25-3 of that Act, the provisions amending Article 25-4, paragraph (1) of that Act (excluding the part replacing "Article 68-15-3" with "Article 68-15-6", "Article 68-15, paragraph (3)" with "Article 68-15-4, paragraph (3)", "Article 68-9-2, paragraph (8), item (i)" with "Article 68-10, paragraph (4)", and "including …)" with "falling under"), the provisions amending Article 25-5, paragraph (1) of that Act, the provisions amending Article 26-3 of that Act, the provisions amending Article 26-5, paragraph (1) of that Act, the provisions amending Article 26-6, paragraph (1) of that Act and the provisions amending Article 26-7, paragraph (1) of that Act, and the provisions of Article 92, Article 97, paragraph (2), Article 99, paragraph (2) and Article 104 (limited to the provisions amending Article 8, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, etc. (Act No. 16 of 2012) (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 10-2-2, paragraph (4)" with ", Article 10-2-2, paragraph (4) or Article 10-2-3, paragraph (4)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 10-2-2, paragraph (5)" with ", Article 10-2-2, paragraph (5) or Article 10-2-3, paragraph (5)"), the provisions amending Article 22, paragraph (3) of the Supplementary Provisions of that Act (excluding the provisions amending the table in that paragraph), the provisions adding the following after the row for Article 17-2-2, paragraph (9) of the table in that paragraph, the provisions adding the following to that table, the provisions amending Article 23, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "New Act on Special Measures Concerning Taxation" with "2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 17-2-2, paragraph (3)" with ", Article 17-2-2, paragraph (3) or Article 17-2-3, paragraph (3)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 17-2-2, paragraph (4)" with ", Article 17-2-2, paragraph (4) or Article 17-2-3, paragraph (4)"), the provisions amending Article 33, paragraph (3) of the Supplementary Provisions of that Act (excluding the provisions amending the table in that paragraph), the provisions adding the following after the row for Article 25-2-2, paragraph (9) of the table in that paragraph, the provisions adding the following to that table, the provisions amending Article 34, paragraph (2) of the Supplementary Provisions of that Act (excluding the part replacing "Article 68-15-3 of the New Act on Special Measures Concerning Taxation" with "Article 68-15-6 of the 2013 New Act on Special Measures Concerning Taxation" and the provisions amending the table in that paragraph), the provisions amending the row for paragraph (1) of the table in that paragraph, the provisions amending the row for paragraph (2) of that table (limited to the part replacing "or Article 25-2-2, paragraph (3)" with ", Article 25-2-2, paragraph (3) or Article 25-2-3, paragraph (3)"), the provisions amending the row for paragraph (3) of that table (limited to the part replacing "or Article 25-2-2, paragraph (4)" with ", Article 25-2-2, paragraph (4) or Article 25-2-3, paragraph (4)") and the provisions amending Article 66, paragraph (2) of the Supplementary Provisions of that Act) of the Supplementary Provisions.
第九条中東日本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第十条の二第一項の表の第一号の改正規定、同法第十条の二の二（見出しを含む。）の改正規定、同条を同法第十条の二の三とする改正規定、同法第十条の二の次に一条を加える改正規定、同法第十条の三の改正規定（同条第二項中「第十条の五」の下に「若しくは第十条の五の四」を加える部分を除く。）、同法第十条の三の二（見出しを含む。）の改正規定（同条第二項中「第十条の五」の下に「若しくは第十条の五の四」を加える部分を除く。）、同条を同法第十条の三の三とする改正規定、同法第十条の三の次に一条を加える改正規定、同法第十条の四第一項の改正規定（「第十条の三第四項」を「第十条の五の三第四項」に改める部分及び「第十条の二第四項各号」を「第十条第八項第五号」に改める部分を除く。）、同法第十条の五第一項の改正規定、同法第十一条の三の改正規定、同法第十七条の二第一項の表の第一号の改正規定、同法第十七条の二の二の見出しの改正規定、同条第一項の改正規定、同条第二項の改正規定（「第四十二条の十二」の下に「、第四十二条の十二の二第二項、第四十二条の十二の三第二項、第三項及び第五項、第四十二条の十二の四」を加える部分を除く。）、同条第四項の改正規定、同条第六項各号の改正規定、同条第七項の改正規定、同条を同法第十七条の二の三とする改正規定、同法第十七条の二の次に一条を加える改正規定、同法第十七条の三第一項の改正規定（「第五十一条」を「第六十四条」に、「第五十二条」を「第六十五条」に改める部分に限る。）、同条第二項第一号から第三号までの改正規定、同法第十七条の三の二の見出しの改正規定、同条第一項の改正規定（「第六十二条第一項」を「第四十二条の十二の二第二項、第四十二条の十二の三第二項、第三項及び第五項、第六十二条第一項」に改める部分を除く。）、同条第二項第一号から第三号までの改正規定、同項第四号の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第五項の改正規定（「第十七条の三の二」を「第十七条の三の三」に改める部分に限る。）、同条を同法第十七条の三の三とする改正規定、同法第十七条の三の次に一条を加える改正規定、同法第十七条の四第一項の改正規定（「第四十二条の十一第三項」を「第四十二条の十二の三第三項」に、「第四十二条の四の二第八項各号」を「第四十二条の五第四項」に、「含む。）」を「該当するもの」に、「第六十八条の十五の三第一項各号」を「第六十八条の十五の六第一項各号」に改める部分を除く。）、同法第十七条の五第一項の改正規定、同法第十八条の三の改正規定、同法第十八条の五第一項の改正規定、同法第十八条の六第一項の改正規定、同法第十八条の七第一項の改正規定、同法第二十五条の二第一項の表の第一号の改正規定、同条第二項の改正規定（「並びに次条第二項」を「、次条第二項」に改める部分及び「及び第三項」の下に「並びに第二十五条の二の三第二項及び第三項」を加える部分に限る。）、同法第二十五条の二の二の見出しの改正規定、同条第一項の改正規定、同条第二項の改正規定（「第六十八条の十五の二」の下に「、第六十八条の十五の三第二項、第六十八条の十五の四第二項、第三項及び第五項、第六十八条の十五の五」を加える部分を除く。）、同条第四項の改正規定、同条第六項第四号の改正規定、同条第七項の改正規定、同条を同法第二十五条の二の三とする改正規定、同法第二十五条の二の次に一条を加える改正規定、同法第二十五条の三第一項の改正規定（「第五十一条」を「第六十四条」に、「第五十二条」を「第六十五条」に改める部分に限る。）、同条第二項第一号から第三号までの改正規定、同法第二十五条の三の二の見出しの改正規定、同条第一項の改正規定（「第六十八条の六十七第一項」を「第六十八条の十五の三第二項、第六十八条の十五の四第二項、第三項及び第五項、第六十八条の六十七第一項」に改める部分を除く。）、同条第二項第一号から第三号までの改正規定、同項第四号の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第五項の改正規定（「第二十五条の三の二」を「第二十五条の三の三」に改める部分に限る。）、同条を同法第二十五条の三の三とする改正規定、同法第二十五条の三の次に一条を加える改正規定、同法第二十五条の四第一項の改正規定（「第六十八条の十五の三」を「第六十八条の十五の六」に、「第六十八条の十五第三項」を「第六十八条の十五の四第三項」に、「第六十八条の九の二第八項第一号」を「第六十八条の十第四項」に、「含む。）」を「該当するもの」に改める部分を除く。）、同法第二十五条の五第一項の改正規定、同法第二十六条の三の改正規定、同法第二十六条の五第一項の改正規定、同法第二十六条の六第一項の改正規定及び同法第二十六条の七第一項の改正規定並びに附則第九十二条、第九十七条第二項、第九十九条第二項及び第百四条（租税特別措置法等の一部を改正する法律（平成二十四年法律第十六号）附則第八条第二項の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第十条の二の二第四項」を「、第十条の二の二第四項若しくは第十条の二の三第四項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第十条の二の二第五項」を「、第十条の二の二第五項若しくは第十条の二の三第五項」に改める部分に限る。）、同法附則第二十二条第三項の改正規定（同項の表の改正規定を除く。）、同項の表第十七条の二の二第九項の項の次に次のように加える改正規定、同表に次のように加える改正規定、同法附則第二十三条第二項の改正規定（「新租税特別措置法」を「平成二十五年新租税特別措置法」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第十七条の二の二第三項」を「、第十七条の二の二第三項若しくは第十七条の二の三第三項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第十七条の二の二第四項」を「、第十七条の二の二第四項若しくは第十七条の二の三第四項」に改める部分に限る。）、同法附則第三十三条第三項の改正規定（同項の表の改正規定を除く。）、同項の表第二十五条の二の二第九項の項の次に次のように加える改正規定、同表に次のように加える改正規定、同法附則第三十四条第二項の改正規定（「新租税特別措置法第六十八条の十五の三」を「平成二十五年新租税特別措置法第六十八条の十五の六」に改める部分及び同項の表の改正規定を除く。）、同項の表第一項の項の改正規定、同表第二項の項の改正規定（「若しくは第二十五条の二の二第三項」を「、第二十五条の二の二第三項若しくは第二十五条の二の三第三項」に改める部分に限る。）、同表第三項の項の改正規定（「若しくは第二十五条の二の二第四項」を「、第二十五条の二の二第四項若しくは第二十五条の二の三第四項」に改める部分に限る。）及び同法附則第六十六条第二項の改正規定に限る。）の規定