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 respective dates specified 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 the table of contents, the provisions amending Article 1-2, paragraph (1), the provisions amending Article 31, item (iii), the provisions amending Article 32, the provisions amending Article 34, the provisions deleting Article 35, the provisions that, in Part II, Chapter I, Section 3, Subsection 3, redesignate Article 35-2 as Article 35 and Article 35-3 as Article 35-2, the provisions adding four Articles after Article 81-36, the provisions amending Article 90-2, paragraph (1), the provisions adding one Article after Article 90-5, the provisions amending Article 91, the provisions amending Article 97-4 (limited to the portion pertaining to paragraph (5) of that Article), the provisions amending Appended Table V (29), the provisions amending Appended Table V (31) and the provisions adding one table after that table: January 1, 2012;
目次の改正規定、第一条の二第一項の改正規定、第三十一条第三号の改正規定、第三十二条の改正規定、第三十四条の改正規定、第三十五条を削る改正規定、第二編第一章第三節第三款中第三十五条の二を第三十五条とし、第三十五条の三を第三十五条の二とする改正規定、第八十一条の三十六の次に四条を加える改正規定、第九十条の二第一項の改正規定、第九十条の五の次に一条を加える改正規定、第九十一条の改正規定、第九十七条の四の改正規定（同条第五項に係る部分に限る。）、別表第五（二十九）の改正規定、別表第五（三十一）の改正規定及び同表の次に一表を加える改正規定 平成二十四年一月一日
The provisions amending Article 86 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 87 (excluding the portion pertaining to paragraph (1), item (iv) of that Article), the provisions amending Article 94-2, paragraph (1), item (v), the provisions amending Appended Table V (12), the provisions amending Appended Table V (14) and the provisions amending Appended Table VI (3), and the provisions of paragraph (1) of the following Article and Article 3, paragraph (1) and Article 4, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2013;
The provisions amending Article 97-4 (excluding the portion pertaining to paragraph (5) of that Article): January 1, 2014
第九十七条の四の改正規定（同条第五項に係る部分を除く。） 平成二十六年一月一日
The provisions amending Appended Table III (3), the provisions amending Appended Table V (28), and the provisions of Article 4, paragraphs (3) and (6) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures to Promote Research and Development Business, etc. by Specified Multinational Enterprises (Act No. 55 of 2012)