第一項
Supplementary Provisions, Article 1, paragraph (1)
この法律は、平成十八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。
This Act comes into effect on April 1, 2006; 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 平成十八年十月一日
the following provisions: October 1, 2006;
第一条中所得税法第二編第二章第二節第五款中第五十八条の前に一条を加える改正規定（第五十七条の四第三項に係る部分を除く。）及び同法第百五十七条第三項の改正規定（同項を同条第四項とする部分を除く。）並びに附則第八条第一項及び第十五条第二項の規定
the provisions in Article 1 adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of the Income Tax Act (excluding the part concerning Article 57-4, paragraph (3)) and the provisions amending Article 157, paragraph (3) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article), and the provisions of Article 8, paragraph (1) and Article 15, paragraph (2) of the Supplementary Provisions.
次に掲げる規定 平成十九年一月一日
the following provisions: January 1, 2007;
第一条中所得税法第七十六条第三項第四号の改正規定、同法第七十七条（見出しを含む。）の改正規定、同法第八十四条第一項の改正規定、同法第八十七条第一項の改正規定、同法第八十九条第一項の表の改正規定、同法第百二十条第三項の改正規定、同法第百二十一条第一項第二号ロの改正規定、同法第百九十条第二号ロの改正規定、同法第百九十六条の改正規定、同法第二百三条の三の改正規定、同法第二百七条の改正規定、同法第二百二十五条の改正規定（同条第一項第五号に係る部分に限る。）、同法第二百二十六条に二項を加える改正規定、同法第二百三十一条に二項を加える改正規定、同法第二百三十四条第一項の改正規定（同項第二号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分を除く。）、同法第二百三十五条第二項の改正規定、同法第二百四十二条の改正規定（同条第五号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分を除く。）及び同法別表第二から別表第四までの改正規定並びに附則第九条から第十二条まで、第十四条、第十六条第一項、第十七条、第二十条及び第二十一条の規定
the provisions in Article 1 amending Article 76, paragraph (3), item (iv) of the Income Tax Act, the provisions amending Article 77 of that Act (including its heading), the provisions amending Article 84, paragraph (1) of that Act, the provisions amending Article 87, paragraph (1) of that Act, the provisions amending the table in Article 89, paragraph (1) of that Act, the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 121, paragraph (1), item (ii), (b) of that Act, the provisions amending Article 190, item (ii), (b) of that Act, the provisions amending Article 196 of that Act, the provisions amending Article 203-3 of that Act, the provisions amending Article 207 of that Act, the provisions amending Article 225 of that Act (limited to the part concerning paragraph (1), item (v) of that Article), the provisions adding two paragraphs to Article 226 of that Act, the provisions adding two paragraphs to Article 231 of that Act, the provisions amending Article 234, paragraph (1) of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (ii) of that paragraph), the provisions amending Article 235, paragraph (2) of that Act, the provisions amending Article 242 of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (v) of that Article), and the provisions amending Appended Tables II through IV of that Act, and the provisions of Articles 9 through 12, Article 14, Article 16, paragraph (1), Article 17, Article 20, and Article 21 of the Supplementary Provisions.
次に掲げる規定 会社法（平成十七年法律第八十六号）の施行の日
the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.
第一条中所得税法の目次の改正規定（「第五十八条」を「第五十七条の四」に改める部分に限る。）、同法第二条の改正規定（同条第一項第四号に係る部分及び同項第三十二号ロに係る部分を除く。）、同法第十四条第一項の改正規定、同法第十七条の改正規定、同法第二十四条第一項の改正規定、同法第二十五条（見出しを含む。）の改正規定（同条第一項中「資本等の金額又は同条第十六号の二に規定する連結個別資本等の金額」を「資本金等の額又は同条第十七号の二に規定する連結個別資本金等の額」に改める部分、同項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同法第三十六条第三項の改正規定、同法第二編第二章第二節第五款中第五十八条の前に一条を加える改正規定（第五十七条の四第三項に係る部分に限る。）、同法第九十二条第一項の改正規定、同法第百六十一条第五号イの改正規定、同法第百六十九条第二号の改正規定、同法第百八十三条第二項の改正規定、同法第二百二十四条の改正規定、同法第二百二十四条の三の改正規定、同法第二百二十五条の改正規定（同条第一項第五号に係る部分及び同項第六号に係る部分を除く。）、同法第二百二十八条の二の改正規定、同法第二百二十八条の三の改正規定、同条を同法第二百二十八条の四とする改正規定、同法第二百二十八条の二の次に一条を加える改正規定、同法第二百三十四条第一項の改正規定（同項第二号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分に限る。）及び同法第二百四十二条の改正規定（同条第五号中「第二百二十八条の二」を「第二百二十八条の三」に改める部分に限る。）並びに附則第四条、第五条第一項、第二項及び第五項、第八条第二項、第十六条第二項並びに第十八条の規定
in Article 1, the provision amending the table of contents of the Income Tax Act (limited to the part changing "Article 58" to "Article 57-4"), the provision amending Article 2 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article and the part concerning item (xxxii), (b) of that paragraph), the provision amending Article 14, paragraph (1) of that Act, the provision amending Article 17 of that Act, the provision amending Article 24, paragraph (1) of that Act, the provision amending Article 25 of that Act (including its heading) (excluding the part changing "the amount of capital, etc. or the amount of consolidated individual capital, etc. prescribed in item (xvi)-2 of that Article" to "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc. prescribed in item (xvii)-2 of that Article" in paragraph (1) of that Article, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part concerning item (vi) of that paragraph and the part renumbering that item as item (v) of that paragraph), the provision amending Article 36, paragraph (3) of that Act, the provision adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of that Act (limited to the part concerning Article 57-4, paragraph (3)), the provision amending Article 92, paragraph (1) of that Act, the provision amending Article 161, item (v), (a) of that Act, the provision amending Article 169, item (ii) of that Act, the provision amending Article 183, paragraph (2) of that Act, the provision amending Article 224 of that Act, the provision amending Article 224-3 of that Act, the provision amending Article 225 of that Act (excluding the part concerning paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provision amending Article 228-2 of that Act, the provision amending Article 228-3 of that Act, the provision renumbering that Article as Article 228-4 of that Act, the provision adding one Article after Article 228-2 of that Act, the provision amending Article 234, paragraph (1) of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (ii) of that paragraph) and the provision amending Article 242 of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (v) of that Article), and the provisions of Article 4, Article 5, paragraphs (1), (2) and (5), Article 8, paragraph (2), Article 16, paragraph (2) and Article 18 of the Supplementary Provisions.