第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和六十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 73-14, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraphs (2) and (3) of the Supplementary Provisions: July 1, 1985;
the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)") and the provisions amending Article 292, paragraph (1), item (iv) (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)"): January 1, 1986;
第一条中地方税法第二十三条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）及び第二百九十二条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。） 昭和六十一年一月一日
the provisions amending Article 34, paragraph (1), item (iii), Article 314-2, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (2) and Article 5, paragraph (2) of the Supplementary Provisions: April 1, 1986;
the provisions amending Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (3) and Article 5, paragraph (3) of the Supplementary Provisions: April 1, 1987.