第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 1996; provided, however, that the provisions set forth in the following items come into effect as of the dates specified in the respective items:
この法律は、平成八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 349-3, paragraph (21) of the Local Tax Act in Article 1, the provisions adding one paragraph to Article 349-3 of that Act, the provisions amending Article 702, paragraph (2) of that Act, the provisions amending Article 33-3, paragraphs (2) and (3), Article 33-4, paragraph (3) and Article 34 of the Supplementary Provisions of that Act, the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act (limited to the part deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article"), and the provisions amending Article 34-3, paragraphs (1) and (3) and Article 35 of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraph (5), Article 11, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: April 1, 1997;
the provisions amending Article 34-2 of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part in the provisions amending Article 34-2, paragraph (1) of the Supplementary Provisions of that Act deleting "(including where applied by replacing terms pursuant to paragraph (2) of that Article)" and the part in the provisions amending paragraph (4) of that Article replacing "paragraph (5) of the preceding Article" with "paragraph (4) of the preceding Article") and the provisions of Article 12, paragraph (2) of the Supplementary Provisions: April 1, 1998;
第一条中地方税法附則第三十四条の二の改正規定（同条第一項の改正規定中「（同条第二項の規定により読み替えて適用される場合を含む。）」を削る部分及び同条第四項の改正規定中「前条第五項」を「前条第四項」に改める部分を除く。）及び附則第十二条第二項の規定 平成十年四月一日
the provisions amending Article 349-3, paragraph (5) of the Local Tax Act in Article 1 and the provisions of Article 6, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Marine Transportation Act (Act No. 99 of 1996).
第一条中地方税法第三百四十九条の三第五項の改正規定及び附則第六条第四項の規定 海上運送法の一部を改正する法律（平成八年法律第九十九号）の施行の日