第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of the date of promulgation; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この省令は、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 provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 16, paragraph (1), item (i), the provisions amending Article 81-3, item (i), the provisions amending Article 81-4, item (viii), and the provisions of Article 12 of the Supplementary Provisions: October 1, 2008
第六条第一項第十号の改正規定、第十六条第一項第一号の改正規定、第八十一条の三第一号の改正規定及び第八十一条の四第八号の改正規定並びに附則第十二条の規定 平成二十年十月一日
the provisions amending Article 1-2, paragraph (1), the provisions that change Article 39 to Article 39-2 and add one Article before that Article in Part II, Chapter I, Section 7, the provisions amending Article 53, the provisions adding one Article following Article 81-31, the provisions amending Article 90-2, paragraph (1), the provisions amending Article 90-3, paragraph (1) and Article 90-4, paragraph (1), the provisions adding one Article following Article 90-4, the provisions amending Article 91, the provisions amending Appended Table III (1) (limited to the part that amends "Article 9-3 of the Act on Special Measures Concerning Taxation" to "Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; hereinafter referred to as the "2008 Amending Act" in this table), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 4 of the Remarks to that table, and "portion to which Article 9-3 of the Act on Special Measures Concerning Taxation applies" to "portion to which Article 9-3, paragraph (2), etc. of the Former Special Taxation Measures Act applies"), the provisions amending Appended Table III (2) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (c) of the Remarks to that table, and the part pertaining to Note 4 (5) (c) of the Remarks to that table), the provisions amending Appended Table III (4) (limited to the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 7 of the Remarks to that table, the part that amends "Article 8-5, paragraph (1), item (v)" to "Article 8-5, paragraph (1), item (iv)" in Note 8 of the Remarks to that table, and the part that amends "or Article 42-2" to ", Article 42-2, Article 9-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 8 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008; referred to as the "2008 Amending Act" in 25), which remains in force pursuant to the provisions of Article 33, paragraph (2) of the Supplementary Provisions of the 2008 Amending Act, or Article 33, paragraph (3) of the Supplementary Provisions of the 2008 Amending Act" in Note 26 of the Remarks to that table), the provisions amending Appended Table V (28) through Appended Table V (30), the provisions adding one table following Appended Table V (30), the provisions amending Appended Table VIII (3), and the provisions of Article 4, Article 9 and Article 11, paragraph (2) of the Supplementary Provisions: January 1, 2009
第一条の二第一項の改正規定、第三十九条を第三十九条の二とし、第二編第一章第七節中同条の前に一条を加える改正規定、第五十三条の改正規定、第八十一条の三十一の次に一条を加える改正規定、第九十条の二第一項の改正規定、第九十条の三第一項及び第九十条の四第一項の改正規定、同条の次に一条を加える改正規定、第九十一条の改正規定、別表第三（一）の改正規定（同表の備考４中「租税特別措置法第９条の３の」を「所得税法等の一部を改正する法律（平成２０年法律第２３号。以下この表において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項又は平成２０年改正法附則第３３条第３項の」に、「租税特別措置法第９条の３適用分」を「旧措置法第９条の３第２項等適用分」に改める部分に限る。）、別表第三（二）の改正規定（同表の備考２（２）中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考２（５）（ハ）に係る部分及び同表の備考４（５）（ハ）に係る部分に限る。）、別表第三（四）の改正規定（同表の備考７中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分、同表の備考８中「第８条の５第１項第５号」を「第８条の５第１項第４号」に改める部分及び同表の備考２６中「若しくは第４２条の２」を「、第４２条の２、所得税法等の一部を改正する法律（平成２０年法律第２３号。２５において「平成２０年改正法」という。）附則第３３条第２項の規定によりなおその効力を有するものとされる平成２０年改正法第８条の規定による改正前の租税特別措置法第９条の３第２項若しくは平成２０年改正法附則第３３条第３項」に改める部分に限る。）、別表第五（二十八）から別表第五（三十）までの改正規定、同表の次に一表を加える改正規定並びに別表第八（三）の改正規定並びに附則第四条、第九条及び第十一条第二項の規定 平成二十一年一月一日
the provisions amending Article 83, paragraph (3), the provisions amending Article 97, paragraph (4), the provisions amending Appended Table III (1) (limited to the part that adds "(excluding those that fall under dividends, etc. in a selected Withholding account (hereinafter referred to as "dividends, etc. in a selected Withholding account" in this table) prescribed in Article 37-11-6, paragraph (1) of the Act on Special Measures Concerning Taxation)" after "dividends, etc." in Note 2 of the Remarks to that table), the provisions amending Appended Table III (2) (limited to the part pertaining to the table proper of that table (excluding the part that amends "Aggregate Taxation Applied Portion (Total)" to "Aggregate Taxation, etc. Applied Portion (Total)") and the part pertaining to Note 2 of the Remarks to that table (excluding the part that amends ", distribution of proceeds of a Specified Trust That Issues Beneficiary Certificates and a Trust Subject to Corporate Taxation" to "and a Specified Trust That Issues Beneficiary Certificates", the part pertaining to Note 2 (2) of the Remarks to that table, the part pertaining to Note 2 (5) (a) of the Remarks to that table, and the part pertaining to Note 2 (5) (c) of the Remarks to that table)), the provisions amending Appended Table III (4) (limited to the part pertaining to Note 1 of the Remarks to that table (excluding the part pertaining to Note 1 (1) of the Remarks to that table), the part that amends "the dividend of surplus prescribed in" to "the dividends, etc. prescribed in (excluding those that fall under dividends, etc. in a selected Withholding account) and, among them, the dividend of surplus prescribed in" in Note 7 of the Remarks to that table, the part that amends "dividends, etc." to "dividends, etc. (excluding those that fall under dividends, etc. in a selected Withholding account)" in Note 8 of the Remarks to that table, the part that adds "those that fall under dividends, etc. in a selected Withholding account, and" after "and" in Note 9 of the Remarks to that table, the part that amends "又は" (or) to "若しくは" (or, joining a smaller group of alternatives) in Note 26 of the Remarks to that table and adds "or dividends, etc. of listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation that are paid through the handler of payment prescribed in that paragraph" after "those received", and the part that adds the following after Note 26 of the Remarks to that table), the provisions amending Appended Table V (3) through Appended Table V (7), the provisions amending Appended Table VIII (2), and the provisions of Article 11, paragraphs (3) and (4) of the Supplementary Provisions: January 1, 2010
第八十三条第三項の改正規定、第九十七条第四項の改正規定、別表第三（一）の改正規定（同表の備考２中「配当等」の次に「（租税特別措置法第３７条の１１の６第１項に規定する源泉徴収選択口座内配当等（以下この表において「源泉徴収選択口座内配当等」という。）に該当するものを除く。）」を加える部分に限る。）、別表第三（二）の改正規定（同表の表に係る部分（「総合課税適用分（合計）」を「総合課税等適用分（合計）」に改める部分を除く。）及び同表の備考２に係る部分（「、特定受益証券発行信託の収益の分配及び法人課税信託」を「及び特定受益証券発行信託」に改める部分、同表の備考２（２）に係る部分、同表の備考２（５）（イ）に係る部分及び同表の備考２（５）（ハ）に係る部分を除く。）に限る。）、別表第三（四）の改正規定（同表の備考１に係る部分（同表の備考１（１）に係る部分を除く。）、同表の備考７中「規定する剰余金の配当」を「規定する配当等（源泉徴収選択口座内配当等に該当するものを除く。）のうち同項に規定する剰余金の配当」に改める部分、同表の備考８中「配当等に」を「配当等（源泉徴収選択口座内配当等に該当するものを除く。）に」に改める部分、同表の備考９中「並びに」の次に「源泉徴収選択口座内配当等に該当するもの並びに」を加える部分、同表の備考２６中「又は」を「若しくは」に改め、「受けるもの」の次に「又は租税特別措置法第９条の３の２第１項に規定する上場株式等の配当等で同項に規定する支払の取扱者を通じて支払をしたもの」を加える部分及び同表の備考２６の次に次のように加える部分に限る。）、別表第五（三）から別表第五（七）までの改正規定及び別表第八（二）の改正規定並びに附則第十一条第三項及び第四項の規定 平成二十二年一月一日
the provisions amending the table of contents, the provisions amending Article 1, paragraph (2), the provisions amending Article 4, item (xxxvi), the provisions amending Article 16, paragraph (2), item (v), the provisions amending Article 16-2 through Article 16-4, the provisions amending Article 40-8 (including its heading), the provisions amending Article 40-9, paragraph (2), the provisions amending Article 47, item (xvii), the provisions amending Article 47-2, paragraph (3) (excluding the part that amends "Article 41-19" to "Article 41-18-3" in item (v) of that paragraph and the part that adds "(Definitions)" after "Article 2, paragraph (1)" in that item), the provisions amending Article 49, item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (2), item (v), and the provisions amending Article 84-2, paragraph (2), item (i), and the provisions of Article 6 through Article 8 and Article 13 of the Supplementary Provisions: the date of enforcement of the Act on General Incorporated Associations and General Incorporated Foundations (Act No. 48 of 2006) (December 1, 2008)
目次の改正規定、第一条第二項の改正規定、第四条第三十六号の改正規定、第十六条第二項第五号の改正規定、第十六条の二から第十六条の四までの改正規定、第四十条の八（見出しを含む。）の改正規定、第四十条の九第二項の改正規定、第四十七条第十七号の改正規定、第四十七条の二第三項の改正規定（同項第五号中「第四十一条の十九」を「第四十一条の十八の三」に改める部分及び「第二条第一項」の下に「（定義）」を加える部分を除く。）、第四十九条第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第二項第五号の改正規定及び第八十四条の二第二項第一号の改正規定並びに附則第六条から第八条まで及び第十三条の規定 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）