第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1995; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成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 Articles 50-4 and 328-3, Appended Table 1 and Appended Table 2 of the Local Tax Act in Article 1, the provisions of Articles 2 and 4, the provisions of paragraph (3) of the following Article, Article 9, Article 10, paragraph (3) and Article 12 of the Supplementary Provisions, and the provisions of Article 19 of the Supplementary Provisions (limited to the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act): January 1, 1995
the provisions amending Article 23, paragraph (1), items (vii) and (viii), Article 32, paragraph (4), item (i), Article 292, paragraph (1), items (vii) and (viii) and Article 313, paragraph (4), item (i) of the Local Tax Act in Article 1, and the provisions of paragraph (4) of the following Article, Article 8 and Article 10, paragraph (4) of the Supplementary Provisions: April 1, 1996
the provisions concerning local consumption tax among the amending provisions in Article 1, the provisions of Article 3, the provisions of Articles 3 through 7 and Articles 13 through 16 of the Supplementary Provisions, the provisions of Article 17 of the Supplementary Provisions (limited to the provisions amending Article 4-3, paragraph (1) and Article 5, paragraph (1), item (v) of the Local Government Finance Act), the provisions of Article 18 of the Supplementary Provisions, the provisions of Article 19 of the Supplementary Provisions (excluding the provisions amending Article 4 of the Supplementary Provisions of the Local Allocation Tax Act), and the provisions of Articles 20 through 33 of the Supplementary Provisions: April 1, 1997
第一条中地方消費税に関する改正規定及び第三条の規定並びに附則第三条から第七条まで及び第十三条から第十六条までの規定、附則第十七条の規定（地方財政法第四条の三第一項及び第五条第一項第五号の改正規定に限る。）、附則第十八条の規定、附則第十九条の規定（地方交付税法附則第四条の改正規定を除く。）並びに附則第二十条から第三十三条までの規定 平成九年四月一日