第一項
Supplementary Provisions, Article 1, paragraph (1)
この法律は、昭和六十二年十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。
This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
略
Omitted
次に掲げる規定 昭和六十三年一月一日
the following provisions: January 1, 1988;
第二条中所得税法の目次の改正規定（「第三節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）」を「／第三節 定期積金の給付補てん金等に係る源泉徴収（第二百九条の二・第二百九条の三）／第四節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）／」に改める部分を除く。）、同法第二十八条第一項、第二十九条、第三十一条各号及び第三十五条第二項の改正規定、同条に三項を加える改正規定、同法第三十七条第一項の改正規定、同法第二編第二章第二節第四款に一目を加える改正規定、同法第七十三条第一項、第八十条第一項、第百二十条第三項第三号、第百六十一条第八号並びに同号イ及び同号ロ、第百七十二条第一項並びに第百八十八条の見出し及び同条の改正規定、同条各号を削る改正規定、同法第百九十五条第一項及び第二百二条の改正規定、同法第四編第三章の次に一章を加える改正規定、同法第二百十五条の改正規定、同法第二百二十六条に一項を加える改正規定、同法第二百三十一条の見出し及び同条の改正規定、同法第二百三十九条第一項の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）、同法第二百四十条第一項の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）、同条第三項の改正規定（「第百九十九条」の下に「、第二百三条の二」を加える部分に限る。）、同法第二百四十二条第三号の改正規定（「（退職所得に係る源泉徴収義務）」の下に「、第二百三条の二（公的年金等に係る源泉徴収義務）」を加える部分に限る。）並びに同条第七号の改正規定並びに附則第九条から第十一条まで、第十三条、第二十一条、第二十四条第三項及び第二十五条の規定
in Article 2, the provisions amending the table of contents of the Income Tax Act (excluding the part replacing "Section 3 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)" with "/Section 3 Withholding from Supplementary Benefits and Similar Amounts for Installment Savings (Articles 209-2 and 209-3)/Section 4 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)/"), the provisions amending Article 28, paragraph (1), Article 29, the items of Article 31, and Article 35, paragraph (2) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Article 37, paragraph (1) of that Act, the provisions adding one Division to Part II, Chapter II, Section 2, Subsection 4 of that Act, the provisions amending Article 73, paragraph (1), Article 80, paragraph (1), Article 120, paragraph (3), item (iii), Article 161, item (viii) and sub-items (a) and (b) of that item, Article 172, paragraph (1), and the heading of Article 188 and that Article of that Act, the provisions deleting the items of that Article, the provisions amending Article 195, paragraph (1) and Article 202 of that Act, the provisions adding one Chapter after Part IV, Chapter III of that Act, the provisions amending Article 215 of that Act, the provisions adding one paragraph to Article 226 of that Act, the provisions amending the heading of Article 231 and that Article of that Act, the provisions amending Article 239, paragraph (1) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), the provisions amending Article 240, paragraph (1) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), the provisions amending paragraph (3) of that Article (limited to the part adding ", Article 203-2" after "Article 199"), the provisions amending Article 242, item (iii) of that Act (limited to the part adding ", Article 203-2 (Obligation to Withhold Taxes from Public Pensions and Retirement Packages)" after "(Obligation to Withhold Taxes from Retirement Income)"), and the provisions amending item (vii) of that Article, as well as the provisions of Articles 9 through 11, Article 13, Article 21, Article 24, paragraph (3), and Article 25 of the Supplementary Provisions.
次に掲げる規定 昭和六十三年四月一日
the following provisions: April 1, 1988.
第二条中所得税法の目次の改正規定（「第三節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）」を「／第三節 定期積金の給付補てん金等に係る源泉徴収（第二百九条の二・第二百九条の三）／第四節 匿名組合契約等の利益の分配に係る源泉徴収（第二百十条・第二百十一条）／」に改める部分に限る。）、同法第三条第一項、第五条第三項及び第四項、第七条第一項並びに第九条の二の見出し及び同条第一項から第三項までの改正規定、同条第四項を削る改正規定、同条第五項の改正規定、同項を同条第四項とする改正規定、同法第十条の見出し並びに同条第一項、第三項、第五項及び第八項並びに第十一条第一項から第三項までの改正規定、同条に一項を加える改正規定、同法第十三条第一項並びに第百六十一条第一号及び第十一号の改正規定、同号を同条第十二号とする改正規定、同条第十号の改正規定、同号の次に一号を加える改正規定、同法第百六十二条、第百六十四条第一項及び第二項、第百七十条並びに第百七十四条の改正規定、同条第五号を同条第十一号とし、同条第四号を同条第十号とし、同条第三号を同条第九号とし、同条第二号の次に六号を加える改正規定、同法第百七十五条第一号及び第三号の改正規定、同号を同条第四号とする改正規定、同条第二号の改正規定、同号を同条第三号とし、同条第一号の次に一号を加える改正規定、同法第百七十七条第一項、第百七十八条、第百七十九条、第百八十一条第一項及び第百八十二条の改正規定、同条に各号を加える改正規定、同法第四編第四章中第三節を第四節とし、第二節の次に一節を加える改正規定、同法第二百十二条第一項及び第三項並びに第二百十三条第一項及び第二項の改正規定、同項第三号を同項第四号とし、同項第二号を同項第三号とし、同項第一号の次に一号を加える改正規定、同法第二百二十五条第一項第三号及び第八号の改正規定、同法第二百三十九条第一項の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）、同法第二百四十条第一項の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）、同条第三項の改正規定（「第二百七条」の下に「、第二百九条の二」を加える部分に限る。）並びに同法第二百四十二条第三号の改正規定（「年金に係る源泉徴収義務）」の下に「、第二百九条の二（定期積金の給付補てん金等に係る源泉徴収義務）」を加える部分に限る。）並びに附則第三条、第四条、第六条から第八条まで、第十六条、第十七条、第二十二条、第二十三条並びに第二十四条第一項及び第二項の規定
in Article 2, the provisions amending the table of contents of the Income Tax Act (limited to the part replacing "Section 3 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)" with "/Section 3 Withholding from Supplementary Benefits and Similar Amounts for Installment Savings (Articles 209-2 and 209-3)/Section 4 Withholding from Distributions of Profits under Silent Partnership Agreements and Similar Agreements (Articles 210 and 211)/"), the provisions amending Article 3, paragraph (1), Article 5, paragraphs (3) and (4), Article 7, paragraph (1), and the heading of Article 9-2 and paragraphs (1) through (3) of that Article of that Act, the provisions deleting paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions amending the heading of Article 10 and paragraphs (1), (3), (5), and (8) of that Article and Article 11, paragraphs (1) through (3) of that Act, the provisions adding one paragraph to that Article, the provisions amending Article 13, paragraph (1) and Article 161, items (i) and (xi) of that Act, the provisions renumbering that item as item (xii) of that Article, the provisions amending item (x) of that Article, the provisions adding one item after that item, the provisions amending Article 162, Article 164, paragraphs (1) and (2), Article 170, and Article 174 of that Act, the provisions renumbering item (v) of that Article as item (xi) of that Article, item (iv) of that Article as item (x) of that Article, and item (iii) of that Article as item (ix) of that Article, and adding six items after item (ii) of that Article, the provisions amending Article 175, items (i) and (iii) of that Act, the provisions renumbering that item as item (iv) of that Article, the provisions amending item (ii) of that Article, the provisions renumbering that item as item (iii) of that Article and adding one item after item (i) of that Article, the provisions amending Article 177, paragraph (1), Article 178, Article 179, Article 181, paragraph (1), and Article 182 of that Act, the provisions adding items to that Article, the provisions in Part IV, Chapter IV of that Act renumbering Section 3 as Section 4 and adding one Section after Section 2, the provisions amending Article 212, paragraphs (1) and (3) and Article 213, paragraphs (1) and (2) of that Act, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and item (ii) of that paragraph as item (iii) of that paragraph and adding one item after item (i) of that paragraph, the provisions amending Article 225, paragraph (1), items (iii) and (viii) of that Act, the provisions amending Article 239, paragraph (1) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), the provisions amending Article 240, paragraph (1) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), the provisions amending paragraph (3) of that Article (limited to the part adding ", Article 209-2" after "Article 207"), and the provisions amending Article 242, item (iii) of that Act (limited to the part adding ", Article 209-2 (Obligation to Withhold Taxes from Supplementary Benefits and Similar Amounts for Installment Savings)" after "Obligation to Withhold Taxes from Pensions)"), as well as the provisions of Articles 3 and 4, Articles 6 through 8, Articles 16, 17, 22, and 23, and Article 24, paragraphs (1) and (2) of the Supplementary Provisions.