附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2003; 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、平成十五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。
Omitted
略
the following provisions: October 1, 2003;
次に掲げる規定 平成十五年十月一日
Omitted
略
in Article 9, the provision amending the title of the Petroleum Tax Act, the provision amending Article 1 of that Act, the provision amending Article 3 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provision amending Article 4 of that Act, the provision amending Article 5 of that Act, the provision amending Article 6, paragraph (2) of that Act, the provision amending Article 7 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provisions amending Articles 8 through 19 of that Act, the provision amending Article 21 of that Act, the provision amending Article 23 of that Act, and the provision amending Article 24 of that Act, and the provisions of Articles 44 through 48, Article 50, Article 137, Article 138, Article 139 (limited to the provision amending Article 2, item (iii) of the National Tax Collection Act (Act No. 147 of 1959)), Article 140, Article 142 (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962)), Article 143, Articles 153 through 168, Article 171, Article 172, Article 176, Article 180, Article 181, Article 187 (limited to the provision amending Article 129 of the Corporate Reorganization Act (Act No. 154 of 2002)), and Article 188, paragraph (1) of the Supplementary Provisions.
第九条中石油税法の題名の改正規定、同法第一条の改正規定、同法第三条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第四条の改正規定、同法第五条の改正規定、同法第六条第二項の改正規定、同法第七条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第八条から第十九条までの改正規定、同法第二十一条の改正規定、同法第二十三条の改正規定及び同法第二十四条の改正規定並びに附則第四十四条から第四十八条まで、第五十条、第百三十七条、第百三十八条、第百三十九条（国税徴収法（昭和三十四年法律第百四十七号）第二条第三号の改正規定に限る。）、第百四十条、第百四十二条（国税通則法（昭和三十七年法律第六十六号）第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。）、第百四十三条、第百五十三条から第百六十八条まで、第百七十一条、第百七十二条、第百七十六条、第百八十条、第百八十一条、第百八十七条（会社更生法（平成十四年法律第百五十四号）第百二十九条の改正規定に限る。）及び第百八十八条第一項の規定
第百四十条（国税徴収法の一部改正に伴う経過措置）
Supplementary Provisions, Article 140Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article (limited to the provision amending Article 2, item (iii); the same applies hereinafter in this Article) apply to national taxes to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and the provisions then in force continue to govern petroleum tax that was to be imposed or paid before the provisions of the preceding Article come into effect.
前条の規定（第二条第三号の改正規定に限る。以下この条において同じ。）による改正後の国税徴収法の規定は、前条の規定の施行後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであった石油税については、なお従前の例による。