第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 1971; provided, however, that the provisions amending Article 489, paragraphs (1) and (2) come into effect on June 1 of the same year, the provisions amending Article 112-2 come into effect on July 1 of the same year, the provisions amending Article 114-3, paragraph (1), Article 114-4, Article 114-5, paragraph (1) and Article 129, paragraph (3) come into effect on October 1 of the same year, and the provisions amending the provisions concerning fixed assets tax and city planning tax (excluding the provisions amending Article 348, Article 349-3, Article 702, paragraph (2), Article 14, paragraph (2) of the Supplementary Provisions, and Articles 15, 20, 25 and 27 of the Supplementary Provisions) come into effect on January 1, 1972.
この法律は、昭和四十六年四月一日から施行する。ただし、第四百八十九条第一項及び第二項の改正規定は同年六月一日から、第百十二条の二の改正規定は同年七月一日から、第百十四条の三第一項、第百十四条の四、第百十四条の五第一項及び第百二十九条第三項の改正規定は同年十月一日から、固定資産税及び都市計画税に関する改正規定（第三百四十八条、第三百四十九条の三、第七百二条第二項、附則第十四条第二項、附則第十五条、附則第二十条、附則第二十五条及び附則第二十七条の改正規定を除く。）は昭和四十七年一月一日から施行する。