附 則
Supplementary Provisions
第一条(施行期日)
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2007; 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、平成十九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 700-52, paragraph (1) and the provisions of Article 9 of the Supplementary Provisions: April 16, 2007;
第七百条の五十二第一項の改正規定及び附則第九条の規定 平成十九年四月十六日
the provisions amending Article 72-23, paragraphs (1) and (3): May 1, 2007;
第七十二条の二十三第一項及び第三項の改正規定 平成十九年五月一日
the provisions amending Article 9-2 of the Supplementary Provisions (limited to the provisions deleting Article 9-2, paragraph (1) of the Supplementary Provisions, the provisions amending Article 9-2, paragraph (2) of the Supplementary Provisions (limited to the part replacing "Article 9-2, paragraph (2) of the Supplementary Provisions" with "Article 9-2 of the Supplementary Provisions"), and the provisions making Article 9-2, paragraph (2) of the Supplementary Provisions into that Article) and the provisions amending Article 15, paragraph (17) of the Supplementary Provisions (excluding the part replacing "fiscal year 2006" with "fiscal year 2011"), and the provisions of Article 3, paragraph (5) of the Supplementary Provisions: May 15, 2007;
附則第九条の二の改正規定(同条第一項を削る改正規定、同条第二項の改正規定(「附則第九条の二第二項」を「附則第九条の二」に改める部分に限る。)及び同項を同条とする改正規定に限る。)及び附則第十五条第十七項の改正規定(「平成十八年度」を「平成二十三年度」に改める部分を除く。)並びに附則第三条第五項の規定 平成十九年五月十五日
the provisions amending Article 23, paragraph (1), items (iv)-2 and (iv)-4 and Article 53, paragraphs (6) and (11), the provisions amending Article 53, paragraph (15) (limited to the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 53, paragraph (19), Article 292, paragraph (1), items (iv)-2 and (iv)-4 and Article 321-8, paragraphs (6) and (11), the provisions amending Article 321-8, paragraph (15) (limited to the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), and the provisions amending Article 321-8, paragraph (19), and the provisions amending Article 4, paragraph (1), item (i) and Article 4-2, paragraph (1), item (i) of the Supplementary Provisions (limited to the part replacing ", Article 36-5 or Article 36-6" with "or Article 36-5"), the provisions amending Articles 5-4 and 8-2 of the Supplementary Provisions, the provisions amending Article 34-2 of the Supplementary Provisions (excluding the provisions amending Article 34-2, paragraph (9) of the Supplementary Provisions (limited to the part replacing "Article 31-2, paragraph (2) or (5)" with "Article 31-2, paragraph (2)")), and the provisions amending Article 34-2-2 of the Supplementary Provisions: April 1, 2008;
第二十三条第一項第四号の二及び第四号の四並びに第五十三条第六項及び第十一項の改正規定、同条第十五項の改正規定(「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。)、同条第十九項、第二百九十二条第一項第四号の二及び第四号の四並びに第三百二十一条の八第六項及び第十一項の改正規定、同条第十五項の改正規定(「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分に限る。)並びに同条第十九項の改正規定並びに附則第四条第一項第一号及び第四条の二第一項第一号の改正規定(「、第三十六条の五若しくは第三十六条の六」を「若しくは第三十六条の五」に改める部分に限る。)、附則第五条の四及び第八条の二の改正規定、附則第三十四条の二の改正規定(同条第九項の改正規定(「第三十一条の二第二項又は第五項」を「第三十一条の二第二項」に改める部分に限る。)を除く。)並びに附則第三十四条の二の二の改正規定 平成二十年四月一日
the provisions amending the table of contents, the provisions adding one Article after Article 9-3, the provisions amending Article 10-3, paragraph (1), Article 11-3, Article 11-5, Article 13-2, paragraph (1), Article 14-9, paragraph (2), item (ii), Article 16-4, paragraph (12), Article 17-2, paragraph (1), Article 19-9, paragraph (2), item (iii), Article 20-9-3, paragraph (5), Article 23, paragraph (1), item (iv) and Article 24, the provisions renumbering Article 24-2 as Article 24-2-2 and adding one Article after Article 24, the provisions amending Articles 24-3, 24-4 and 25, the provisions amending Article 25-2, paragraph (3) (excluding the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending Article 52, paragraph (2), item (i), the provisions amending Article 53, paragraph (1) (excluding the part replacing "paragraph (44)" with "paragraph (45)"), the provisions amending Article 53, paragraph (15) (excluding the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 53, paragraphs (18), (25), (29) and (32), the provisions amending Article 53, paragraph (36) (excluding the part replacing "paragraph (41)" with "paragraph (42)"), the provisions amending Article 53, paragraph (38) (excluding the part replacing "paragraph (41)" with "paragraph (42)"), the provisions amending Article 55, paragraph (5) and Article 62, paragraph (1), the provisions deleting Chapter II, Section 1, Subsection 3, Division 4 and renumbering Division 5 of that Subsection as Division 4 of that Subsection, the provisions amending Articles 71-7 and 72, the provisions amending Article 72-2 (excluding the provisions amending Article 72-2, paragraph (1), item (i), (b) (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)") and the provisions amending Article 72-2, paragraph (9), item (iv)), the provisions renumbering Article 72-2-2 as Article 72-2-3 and adding one Article after Article 72-2, the provisions amending Article 72-3, Article 72-5, paragraph (1), item (v), Article 72-12 and the heading of Article 72-13, the provisions deleting Article 72-13, paragraphs (26) through (31), the provisions amending the heading of Article 72-23, the provisions deleting Article 72-23, paragraph (7), the provisions amending Articles 72-24, 72-24-2 and 72-24-4, Articles 72-24-6 through 72-24-8, Article 72-24-11, paragraphs (1) and (2), Articles 72-25, 72-26 and 72-28, Article 72-29, paragraphs (1) and (2), Article 72-30, paragraph (2), Article 72-31, paragraph (2), Article 72-33, paragraph (3), Articles 72-33-2 and 72-34, Article 72-37, paragraph (1), Article 72-38, paragraph (1), Article 72-39, Article 72-40, paragraph (1), Articles 72-41 and 72-48, Article 72-49-3, paragraph (1), Article 72-49-8, paragraph (1), Article 72-50, paragraph (1), the title of Chapter II, Section 2, Subsection 5, Articles 72-71 and 72-72, Article 72-78, paragraph (1) and Article 72-80, the provisions adding one Article after Article 72-80, the provisions amending Article 73-7, items (iv) and (v), Article 292, paragraph (1), item (iv) and Article 294, the provisions renumbering Article 294-2 as Article 294-2-2 and adding one Article after Article 294, the provisions amending Articles 294-3, 294-4 and 296, Article 312, paragraph (3), item (i) and Article 321-8, paragraph (1), the provisions amending Article 321-8, paragraph (15) (excluding the part replacing "Article 42-6, paragraph (6) or (7), Article 42-7, paragraph (6) or (7)" with "Article 42-6, paragraph (5), Article 42-7, paragraph (5)", the part replacing "Article 42-10, paragraph (6) or (7), Article 42-11, paragraph (6) or (7)" with "Article 42-10, paragraph (5), Article 42-11, paragraph (5)", and the part replacing "individually attributed lease special deduction recapture tax amount, etc." with "individually attributed special deduction recapture tax amount, etc."), the provisions amending Article 321-8, paragraphs (18), (25), (29), (32) and (34), Article 321-11, paragraph (5), the title of Chapter III, Section 1, Subsection 7, Article 335, Article 343, paragraph (8) and Article 699-4, paragraph (2), and the provisions amending Article 734, paragraph (3) (excluding the part replacing "paragraph (43)" with "paragraph (44)"), and the provisions adding one Article after Article 3-2-2 of the Supplementary Provisions, the provisions amending Articles 5 and 8-4 of the Supplementary Provisions, the provisions amending Article 9, paragraph (10) of the Supplementary Provisions (limited to the part replacing "Article 72-12, item (iii)" with "Article 72-12, item (ii)"), the provisions amending Article 9, paragraph (12) of the Supplementary Provisions, the provisions amending Article 9-2 of the Supplementary Provisions (excluding the provisions deleting Article 9-2, paragraph (1) of the Supplementary Provisions, the provisions amending Article 9-2, paragraph (2) of the Supplementary Provisions (limited to the part replacing "Article 9-2, paragraph (2) of the Supplementary Provisions" with "Article 9-2 of the Supplementary Provisions"), and the provisions making Article 9-2, paragraph (2) of the Supplementary Provisions into that Article) and the provisions adding one Article after Article 9-3 of the Supplementary Provisions, and the provisions of Article 12 and Articles 15 through 17 of the Supplementary Provisions: the effective date of the Trust Act (Act No. 108 of 2006);
目次の改正規定、第九条の三の次に一条を加える改正規定、第十条の三第一項、第十一条の三、第十一条の五、第十三条の二第一項、第十四条の九第二項第二号、第十六条の四第十二項、第十七条の二第一項、第十九条の九第二項第三号、第二十条の九の三第五項、第二十三条第一項第四号及び第二十四条の改正規定、第二十四条の二を第二十四条の二の二とし、第二十四条の次に一条を加える改正規定、第二十四条の三、第二十四条の四及び第二十五条の改正規定、第二十五条の二第三項の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分を除く。)、第五十二条第二項第一号の改正規定、第五十三条第一項の改正規定(「第四十四項」を「第四十五項」に改める部分を除く。)、同条第十五項の改正規定(「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。)、同条第十八項、第二十五項、第二十九項及び第三十二項の改正規定、同条第三十六項の改正規定(「第四十一項」を「第四十二項」に改める部分を除く。)、同条第三十八項の改正規定(「第四十一項」を「第四十二項」に改める部分を除く。)、第五十五条第五項及び第六十二条第一項の改正規定、第二章第一節第三款第四目を削り、同款第五目を同款第四目とする改正規定、第七十一条の七及び第七十二条の改正規定、第七十二条の二の改正規定(同条第一項第一号ロの改正規定(「第二条第十九項」を「第二条第十二項」に改める部分に限る。)及び同条第九項第四号の改正規定を除く。)、第七十二条の二の二を第七十二条の二の三とし、第七十二条の二の次に一条を加える改正規定、第七十二条の三、第七十二条の五第一項第五号、第七十二条の十二及び第七十二条の十三の見出しの改正規定、同条第二十六項から第三十一項までを削る改正規定、第七十二条の二十三の見出しの改正規定、同条第七項を削る改正規定、第七十二条の二十四、第七十二条の二十四の二、第七十二条の二十四の四、第七十二条の二十四の六から第七十二条の二十四の八まで、第七十二条の二十四の十一第一項及び第二項、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九第一項及び第二項、第七十二条の三十第二項、第七十二条の三十一第二項、第七十二条の三十三第三項、第七十二条の三十三の二、第七十二条の三十四、第七十二条の三十七第一項、第七十二条の三十八第一項、第七十二条の三十九、第七十二条の四十第一項、第七十二条の四十一、第七十二条の四十八、第七十二条の四十九の三第一項、第七十二条の四十九の八第一項、第七十二条の五十第一項、第二章第二節第五款の款名、第七十二条の七十一、第七十二条の七十二、第七十二条の七十八第一項並びに第七十二条の八十の改正規定、同条の次に一条を加える改正規定、第七十三条の七第四号及び第五号、第二百九十二条第一項第四号並びに第二百九十四条の改正規定、第二百九十四条の二を第二百九十四条の二の二とし、第二百九十四条の次に一条を加える改正規定、第二百九十四条の三、第二百九十四条の四、第二百九十六条、第三百十二条第三項第一号及び第三百二十一条の八第一項の改正規定、同条第十五項の改正規定(「第四十二条の六第六項若しくは第七項、第四十二条の七第六項若しくは第七項」を「第四十二条の六第五項、第四十二条の七第五項」に、「第四十二条の十第六項若しくは第七項、第四十二条の十一第六項若しくは第七項」を「第四十二条の十第五項、第四十二条の十一第五項」に、「個別帰属リース特別控除取戻税額等」を「個別帰属特別控除取戻税額等」に改める部分を除く。)、同条第十八項、第二十五項、第二十九項、第三十二項及び第三十四項、第三百二十一条の十一第五項、第三章第一節第七款の款名、第三百三十五条、第三百四十三条第八項並びに第六百九十九条の四第二項の改正規定並びに第七百三十四条第三項の改正規定(「第四十三項」を「第四十四項」に改める部分を除く。)並びに附則第三条の二の二の次に一条を加える改正規定、附則第五条及び第八条の四の改正規定、附則第九条第十項の改正規定(「第七十二条の十二第三号」を「第七十二条の十二第二号」に改める部分に限る。)、同条第十二項の改正規定、附則第九条の二の改正規定(同条第一項を削る改正規定、同条第二項の改正規定(「附則第九条の二第二項」を「附則第九条の二」に改める部分に限る。)及び同項を同条とする改正規定を除く。)並びに附則第九条の三の次に一条を加える改正規定並びに附則第十二条及び第十五条から第十七条までの規定 信託法(平成十八年法律第百八号)の施行の日
the provisions amending Article 25-2, paragraph (3) (limited to the part replacing "securities dealers, etc." with "financial instruments business operators, etc."), the provisions amending Article 71-51, paragraph (1), the provisions amending Article 72-2, paragraph (1), item (i), (b) (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)") and the provisions amending Article 72-5, paragraph (1), item (vii) (limited to the part replacing "securities dealers association" with "authorized financial instruments firms association"), and the provisions amending Article 9, paragraph (3) of the Supplementary Provisions, the provisions amending Article 11, paragraph (17) of the Supplementary Provisions (limited to the part replacing "Article 4" with "Article 3" and "Article 25, paragraph (1) or Article 49-4, paragraph (1)" with "Article 4, paragraph (1) or Article 49, paragraph (1)"), the provisions amending Article 11, paragraph (18) of the Supplementary Provisions (limited to the part replacing "Article 2, paragraph (19)" with "Article 2, paragraph (12)"), and the provisions amending Article 35-2-2, paragraph (1), Article 35-2-4, paragraph (2) and Article 35-3, paragraph (8), item (ii) of the Supplementary Provisions: the effective date of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006);
第二十五条の二第三項の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分に限る。)、第七十一条の五十一第一項の改正規定、第七十二条の二第一項第一号ロの改正規定(「第二条第十九項」を「第二条第十二項」に改める部分に限る。)及び第七十二条の五第一項第七号の改正規定(「証券業協会」を「認可金融商品取引業協会」に改める部分に限る。)並びに附則第九条第三項の改正規定、附則第十一条第十七項の改正規定(「第四条」を「第三条」に、「第二十五条第一項又は第四十九条の四第一項」を「第四条第一項又は第四十九条第一項」に改める部分に限る。)、同条第十八項の改正規定(「第二条第十九項」を「第二条第十二項」に改める部分に限る。)並びに附則第三十五条の二の二第一項、第三十五条の二の四第二項及び第三十五条の三第八項第二号の改正規定 証券取引法等の一部を改正する法律(平成十八年法律第六十五号)の施行の日
the provisions amending Article 72-5, paragraph (1), item (vii) (limited to the part adding ", moneylenders association" after "commodity futures association"): the effective date of the Act Partially Amending the Act on Regulation of Money Lending Business, etc. (Act No. 115 of 2006);
第七十二条の五第一項第七号の改正規定(「商品先物取引協会」の下に「、貸金業協会」を加える部分に限る。) 貸金業の規制等に関する法律等の一部を改正する法律(平成十八年法律第百十五号)の施行の日
the provisions amending Article 10, paragraph (9) of the Supplementary Provisions: the effective date of the Act on Formation and Revitalization of Industrial Clusters in Regions by Promoting Business Location, etc. (Act No. 40 of 2007);
附則第十条第九項の改正規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律(平成十九年法律第四十号)の施行の日
the provisions adding two paragraphs to Article 11 of the Supplementary Provisions (limited to the part relating to Article 11, paragraph (32) of the Supplementary Provisions): the effective date of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 19 of 2007).
附則第十一条に二項を加える改正規定(同条第三十二項に係る部分に限る。) 都市再生特別措置法等の一部を改正する法律(平成十九年法律第十九号)の施行の日
第二条(道府県民税に関する経過措置)
Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
The provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax apply to corporate prefectural inhabitant tax for business years beginning on or after April 1, 2007 (hereinafter referred to as the "Effective Date"), corporate prefectural inhabitant tax for consolidated business years beginning on or after the Effective Date, and corporate prefectural inhabitant tax for calculation periods beginning on or after the Effective Date, and, for corporate prefectural inhabitant tax for business years that began before the Effective Date, corporate prefectural inhabitant tax for consolidated business years that began before the Effective Date, and corporate prefectural inhabitant tax for calculation periods that began before the Effective Date, the provisions then in force continue to govern.
この法律による改正後の地方税法(以下「新法」という。)の規定中法人の道府県民税に関する部分は、平成十九年四月一日(以下「施行日」という。)以後に開始する事業年度分の法人の道府県民税、施行日以後に開始する連結事業年度分の法人の道府県民税及び施行日以後に開始する計算期間分の法人の道府県民税について適用し、施行日前に開始した事業年度分の法人の道府県民税、施行日前に開始した連結事業年度分の法人の道府県民税及び施行日前に開始した計算期間分の法人の道府県民税については、なお従前の例による。
略称規定附則第二条第一項
この法律による改正後の地方税法(以下「新法」という。)の規定中法人の道府県民税に関する部分は、平成十九年四月一日(以下「施行日」という。)以後に開始する事業年度分の法人の道府県民税…
わかりやすく言うと
平成十九年法律第四号によって改正された後の地方税法のことです。
略称規定附則第二条第一項
この法律による改正後の地方税法(以下「新法」という。)の規定中法人の道府県民税に関する部分は、平成十九年四月一日(以下「施行日」という。)以後に開始する事業年度分の法人の道府県民税…
わかりやすく言うと
平成十九年四月一日のことで、平成十九年法律第四号の附則で使う呼び名です。