第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1989; 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、平成元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 the provisions relating to light oil delivery tax (excluding the part of the provisions amending Article 32-2 of the Supplementary Provisions that replaces "昭和六十八年三月三十一日" (March 31, 1993, in Showa era notation) with "平成五年三月三十一日" (March 31, 1993, in Heisei era notation)) and the provisions of Article 8 of the Supplementary Provisions (excluding paragraph (3) of that Article): October 1, 1989;
the provisions amending Article 34 (excluding the provisions amending paragraph (1), item (iii) of that Article); the provisions amending Article 45-2, paragraph (1) (limited to the part replacing "Article 34, paragraph (4)" with "Article 34, paragraph (5)"); the provisions amending Article 73-4, paragraph (1), item (iv); the provisions amending Article 314-2 (excluding the provisions amending paragraph (1), item (iii) of that Article); the provisions amending Article 317-2, paragraph (1) (limited to the part replacing "Article 314-2, paragraph (4)" with "Article 314-2, paragraph (5)"); the provisions amending Article 33-2, paragraph (1), item (ii) and paragraph (6) of the Supplementary Provisions; the provisions amending Article 33-3, paragraph (3), item (i) and paragraph (4) of the Supplementary Provisions; the provisions amending Article 34, paragraph (3), item (i) and paragraph (4) of the Supplementary Provisions; and the provisions of paragraphs (2) and (3) of the following Article and Article 6, paragraphs (2) and (3) of the Supplementary Provisions: April 1, 1990.
第三十四条の改正規定（同条第一項第三号の改正規定を除く。）、第四十五条の二第一項の改正規定（「第三十四条第四項」を「第三十四条第五項」に改める部分に限る。）、第七十三条の四第一項第四号の改正規定、第三百十四条の二の改正規定（同条第一項第三号の改正規定を除く。）、第三百十七条の二第一項の改正規定（「第三百十四条の二第四項」を「第三百十四条の二第五項」に改める部分に限る。）、附則第三十三条の二第一項第二号及び第六項の改正規定、附則第三十三条の三第三項第一号及び第四項の改正規定並びに附則第三十四条第三項第一号及び第四項の改正規定並びに次条第二項及び第三項並びに附則第六条第二項及び第三項の規定 平成二年四月一日