第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1982; provided, however, that the provisions listed in the following items come into effect on the dates specified in the respective items:
この法律は、昭和五十七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。
the provisions amending Article 490-2, paragraph (2) of the Local Tax Act in Article 1, and the provisions of Article 13 of the Supplementary Provisions: June 1, 1982;
第一条中地方税法第四百九十条の二第二項の改正規定及び附則第十三条の規定 昭和五十七年六月一日
the provisions amending Article 13, Article 14-3, Article 14-5, Article 17-2, Article 17-4, paragraph (1), Article 18-2 and Article 20-9-4 of the Local Tax Act in Article 1, and the provisions of the following Article: October 1, 1982;
第一条中地方税法第十三条、第十四条の三、第十四条の五、第十七条の二、第十七条の四第一項、第十八条の二及び第二十条の九の四の改正規定並びに次条の規定 昭和五十七年十月一日
the provisions amending Article 114-4, paragraph (1), Article 114-5, paragraph (1) and Article 129, paragraph (3) of the Local Tax Act in Article 1, and the provisions of Article 7 of the Supplementary Provisions: January 1, 1983;
第一条中地方税法第百十四条の四第一項、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並びに附則第七条の規定 昭和五十八年一月一日
the provisions amending Article 33-3, paragraph (2) and paragraph (3), item (ii) of the Supplementary Provisions of the Local Tax Act and Article 34, paragraph (1) and paragraph (3), item (ii) of the Supplementary Provisions of that Act in Article 1, the provisions amending Article 34, paragraph (4) of the Supplementary Provisions of that Act (limited to the part deleting ", the phrase 'Article 32, paragraph (2)' is deemed to be replaced with 'Article 313, paragraph (2)', the phrase 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions' is deemed to be replaced with 'Article 34, paragraph (1), item (iii), (b) of the Supplementary Provisions as applied mutatis mutandis pursuant to Article 34, paragraph (4) of the Supplementary Provisions', and the phrase 'gross income prescribed in Article 32, paragraph (1)' is deemed to be replaced with 'gross income prescribed in Article 313, paragraph (1)'"), and the provisions amending Articles 34-2 through 35 of the Supplementary Provisions of that Act, and the provisions of Article 4, paragraph (5) and Article 8, paragraph (5) of the Supplementary Provisions: April 1, 1983.