第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、平成二十四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 of Article 1 amending Article 73-4, paragraph (1), item (xxiii) and Article 349-3, paragraph (24) of the Local Tax Act, the provisions of Article 2 amending Article 17 of the Supplementary Provisions of the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located, and the provisions of Article 8, paragraph (2) and Article 14, paragraph (2) of the Supplementary Provisions: July 1, 2012;
the provisions of Article 1 amending Article 50-7, paragraph (1) and Article 328-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (3) of the following Article and Article 7, paragraph (4) of the Supplementary Provisions: January 1, 2013;
the provisions of Article 1 amending Article 32, paragraph (11), Article 45-2, paragraph (1), proviso, Article 313, paragraph (11), Article 317-2, paragraph (1), proviso, Article 317-6 and Article 317-7, paragraph (1) of the Local Tax Act, and the provisions of paragraph (2) of the following Article and Article 7, paragraphs (2) and (3) of the Supplementary Provisions: January 1, 2014;
the provisions of Article 1 amending Article 5-4 of the Supplementary Provisions of the Local Tax Act: the date of enforcement of the Act on Special Measures for the Reconstruction and Revitalization of Fukushima (Act No. 25 of 2012) or the date of enforcement of this Act, whichever is later;
第一条中地方税法附則第五条の四の改正規定 福島復興再生特別措置法（平成二十四年法律第二十五号）の施行の日又はこの法律の施行の日のいずれか遅い日
Omitted
略
the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (37) of that Article): the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Special Measures Concerning Procurement of Electricity from Renewable Energy Sources by Electricity Utilities (Act No. 108 of 2011).
第一条中地方税法附則第十五条に二項を加える改正規定（同条第三十七項に係る部分に限る。） 電気事業者による再生可能エネルギー電気の調達に関する特別措置法（平成二十三年法律第百八号）附則第一条第三号に掲げる規定の施行の日