第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 1975; provided, however, that the provisions amending Article 489, paragraphs (1) and (2), Article 490, paragraph (2) and Article 31 of the Supplementary Provisions, and the provisions of Article 26 of the Supplementary Provisions, come into effect on June 1 of the same year, and the provisions amending Article 72-22, paragraph (8), Article 114-4, Article 114-5, paragraph (1), Article 129, paragraph (3) and Article 700-14, and the provisions amending the provisions concerning business office tax, come into effect on October 1 of the same year.
この法律は、昭和五十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、第四百九十条第二項並びに附則第三十一条の改正規定並びに附則第二十六条の規定は同年六月一日から、第七十二条の二十二第八項、第百十四条の四、第百十四条の五第一項、第百二十九条第三項及び第七百条の十四の改正規定並びに事業所税に関する改正規定は同年十月一日から施行する。