附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the day on which three months have elapsed from the date of promulgation; provided, however, that the provisions listed in the following items come into effect as of the dates specified in those items:
この法律は、公布の日から起算して三月を経過した日から施行する。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。
第十条（調整規定）
Supplementary Provisions, Article 10Adjustment Provisions
If the date on which the provisions set forth in Article 1, item (i) of the Supplementary Provisions come into effect is on or after the date on which the provisions set forth in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) come into effect, in the preceding Article, the words listed in the left-hand column of the following table are deemed to be replaced with the words listed in the right-hand column of that table.
| In the provisions of Article 6 amending Appended Table 3 of the Stamp Tax Act and the provisions of Article 1, items (x) through (xii) of the Supplementary Provisions, "items (i) and (ii)" is replaced with "items (i), (ii) and (iv)". | In the provisions of Article 6 amending Appended Table 3 of the Stamp Tax Act, adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)", replacing "items (i) and (ii)" with "items (i), (ii) and (iv)", and deleting 'adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)",'. Article 1, item (x) of the Supplementary Provisions is amended to read as follows. (x) Deleted In Article 1, items (xi) and (xii) of the Supplementary Provisions, adding ", the business listed in Article 43, items (ii) and (iii) (limited to the business related to the business of item (ii) of that Article) (Operation of an Association) of the Immunization Act (Act No. 68 of 1948)" after "the business under the provisions of Article 56-5-2 (Operation of an Association) of the Child Welfare Act (Act No. 164 of 1947)", and replacing "items (i) and (ii)" with "items (i), (ii) and (iv)". |
附則第一条第一号に掲げる規定の施行の日が所得税法等の一部を改正する法律（令和七年法律第十三号）附則第一条第十号に掲げる規定の施行の日以後である場合には、前条中次の表の上欄に掲げる字句は、同表の下欄に掲げる字句とする。
| 第六条のうち印紙税法別表第三の改正規定及び附則第一条第十号から第十二号までの規定中「及び第二号」を「、第二号及び第四号」に改める。 | 第六条のうち印紙税法別表第三の改正規定中「）第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、「及び第二号」を「、第二号及び第四号」に改め、「「第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、」を削る。 附則第一条第十号を次のように改める。 十 削除 附則第一条第十一号及び第十二号中「第五十六条の五の二（連合会の業務）の規定による業務」の下に「、予防接種法（昭和二十三年法律第六十八号）第四十三条第二号及び第三号（同条第二号の業務に係る業務に限る。）（連合会の業務）に掲げる業務」を加え、「及び第二号」を「、第二号及び第四号」に改める。 |