第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1991; 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、平成三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 in Article 1 amending the provisions relating to special local consumption tax and the provisions of Article 6 of the Supplementary Provisions: July 1, 1991;
第一条中特別地方消費税に関する改正規定及び附則第六条の規定 平成三年七月一日
the provisions in Article 1 amending Article 53, paragraph (3), the proviso to Article 72-14, paragraph (1), Article 321-8, paragraph (3), Article 8-2 of the Supplementary Provisions, Article 9, paragraph (2) of the Supplementary Provisions and Article 12 of the Supplementary Provisions of the Local Tax Act, the provisions in Article 2 amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act, and the provisions of paragraph (8) of the following Article and Article 3, Article 4, paragraph (2), Article 5 and Article 7, paragraph (8) of the Supplementary Provisions: January 1, 1992;
the provisions in Article 1 amending Article 34, paragraph (1), item (v)-4 and Article 314-2, paragraph (1), item (v)-4 of the Local Tax Act; the provisions amending Article 34, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"); the provisions amending Article 34-2 of the Supplementary Provisions of that Act; the provisions deleting Article 34-3 of the Supplementary Provisions of that Act; the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and renumbering that Article as Article 34-3 of the Supplementary Provisions of that Act; the provisions of Article 2 (excluding the provisions amending Article 11-4, paragraph (3) of the Supplementary Provisions of that Act); and the provisions of paragraph (6) of the following Article and Article 7, paragraph (6), Article 11, Article 12, Article 18, Article 21, paragraphs (2) through (6) and Article 23, paragraph (3) of the Supplementary Provisions: April 1, 1992;
第一条中地方税法第三十四条第一項第五号の四及び第三百十四条の二第一項第五号の四の改正規定、同法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分に限る。）、同法附則第三十四条の二の改正規定、同法附則第三十四条の三を削る改正規定、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分に限る。）並びに同条を同法附則第三十四条の三とする改正規定、第二条の規定（同法附則第十一条の四第三項の改正規定を除く。）並びに次条第六項並びに附則第七条第六項、第十一条、第十二条、第十八条、第二十一条第二項から第六項まで及び第二十三条第三項の規定 平成四年四月一日
the provisions in Article 1 amending Article 34, paragraph (1) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "hereinafter through the following Article" with "Article 34-3 of the Supplementary Provisions"), the provisions amending paragraph (4) of that Article (excluding the part replacing "and paragraph (8)" with "and paragraph (9)"), the provisions amending Article 34-4, paragraph (1) of the Supplementary Provisions of that Act (excluding the part replacing "Article 31-4, paragraph (1)" with "Article 31-3, paragraph (1)") and the provisions amending paragraph (3) of that Article, and the provisions of Article 21, paragraphs (1) and (7) of the Supplementary Provisions: April 1, 1993;
第一条中地方税法附則第三十四条第一項の改正規定（「以下次条まで」を「附則第三十四条の三」に改める部分を除く。）、同条第四項の改正規定（「及び第八項」を「及び第九項」に改める部分を除く。）、同法附則第三十四条の四第一項の改正規定（「第三十一条の四第一項」を「第三十一条の三第一項」に改める部分を除く。）及び同条第三項の改正規定並びに附則第二十一条第一項及び第七項の規定 平成五年四月一日
the provisions in Article 1 amending Article 19-2, paragraph (1) of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act Partially Amending the Productive Green Land Act (Act No. 39 of 1991).
第一条中地方税法附則第十九条の二第一項の改正規定 生産緑地法の一部を改正する法律（平成三年法律第三十九号）の施行の日