Supplementary Provisions, Article 1Effective Date

一the provisions in Article 1 amending Article 72-5, paragraph (1) of the Local Tax Act, the provisions amending Article 73-4, paragraph (1), item (i) of that Act (limited to the part replacing "Japan Atomic Energy Research Institute and Japan Nuclear Cycle Development Institute" with "Japan Atomic Energy Agency, an incorporated administrative agency"), the provisions amending Article 348, paragraph (4) of that Act (limited to the part replacing "Welfare Pension Fund Association" with "Pension Fund Association"), the provisions amending Article 349-3, paragraph (10), Article 586, paragraph (2), item (v)-3, and Article 701-34, paragraph (3), items (i) and (ii) of that Act, the provisions amending Article 32, paragraph (11) of the Supplementary Provisions of that Act, and the provisions of Article 7, paragraph (4), Article 8, paragraph (2), Article 9, paragraph (6) and Article 10, paragraph (2) of the Supplementary Provisions: October 1, 2005;

二the provisions amending Article 24-5, paragraph (1), item (ii), Article 45-2, paragraphs (1) through (3), Article 295, paragraph (1), item (ii), Article 317-2, paragraphs (1) through (3) and Article 317-6 of the Local Tax Act in Article 1, the provisions amending Article 35-2 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 35-2 of the Supplementary Provisions of that Act, the provisions amending Articles 35-2-2 through 35-2-6 of the Supplementary Provisions of that Act, the provisions amending Article 35-3 of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2005" with "March 31, 2007"), and the provisions amending Article 40, paragraph (7) of the Supplementary Provisions of that Act, and the provisions of Article 2, paragraphs (1) through (5) and (7) through (9) and Article 6 of the Supplementary Provisions: January 1, 2006;

三the provisions amending Article 73-14, paragraph (6) of the Local Tax Act in Article 1 (limited to the part deleting ", Article 6, paragraph (1), item (i) of the Act on Promotion of Improvement of Food Distribution Structure (Act No. 59 of 1991)"), the provisions amending Article 150, paragraph (4), Article 151, paragraphs (3) and (4), Article 151-2 and Article 348, paragraph (2), items (ii)-2 through (ii)-4 of that Act, the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting ", and for fixed assets tax for the following five fiscal years, an amount equivalent to three-fourths of the price of the depreciable asset"), the provisions amending Article 586, paragraph (2), item (ix)-2 and Article 701-31, paragraph (1), item (v) and paragraph (2) of that Act, the provisions amending Articles 34-2 and 34-2-2 of the Supplementary Provisions of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (8) and Article 9, paragraphs (2) through (5) of the Supplementary Provisions: April 1, 2006;

四the provisions amending Article 349-3, paragraph (39) of the Local Tax Act in Article 1 and the provisions amending Article 349-3, paragraph (40) of that Act (limited to the part replacing "one-sixth" with "one-third"), and the provisions of Article 7, paragraphs (9) and (10) and Article 10, paragraphs (4) and (5) of the Supplementary Provisions: April 1, 2007;

五the provisions amending Article 349-3, paragraph (29) of the Local Tax Act in Article 1: the effective date of the Act Partially Amending the Act on Prevention of Marine Pollution and Maritime Disaster, etc. (Act No. 36 of 2004);

六the provisions amending Article 15, paragraphs (5) and (8) of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part replacing "paragraph (18)" with "paragraph (17)"), and the provisions of Article 7, paragraphs (12) and (13) of the Supplementary Provisions: the effective date of the Act Partially Amending the Air Pollution Control Act (Act No. 56 of 2004);

七the provisions amending Article 72-4, paragraph (1), item (ii)-2 of the Local Tax Act in Article 1 and the provisions adding two items to Article 73-4, paragraph (1) of that Act (limited to the part relating to item (xxxvii) of that paragraph): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Comprehensive Legal Support Act (Act No. 74 of 2004);

八the provisions adding three items to Article 348, paragraph (2) of the Local Tax Act in Article 1 (limited to the part relating to item (xlii) of that paragraph): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Comprehensive Legal Support Act;

九the provisions amending Article 73-4, paragraph (1), item (i) of the Local Tax Act in Article 1 (limited to the part deleting ", the Honshu-Shikoku Bridge Authority"), the provisions amending Article 349-3, paragraph (35) of that Act (limited to the part deleting "or the Honshu-Shikoku Bridge Authority"), the provisions amending Article 9, paragraph (8) of the Supplementary Provisions of that Act and the provisions amending Article 15-2, paragraph (2) of the Supplementary Provisions of that Act (limited to the part replacing "Article 29, paragraph (1), item (iii) of the Honshu-Shikoku Bridge Authority Act (Act No. 81 of 1970)" with "Article 12, paragraph (2), item (ii) of the Act on the Japan Expressway Holding and Debt Repayment Agency, Independent Administrative Agency"), and the provisions of Article 7, paragraph (22) and Article 10, paragraph (7) of the Supplementary Provisions: the effective date of the Act for Enforcement of Acts Related to Privatization of the Japan Highway Public Corporation, etc. (Act No. 102 of 2004);

十the provisions amending Article 72-23, paragraph (1), Article 72-49-8, paragraph (1) and Article 73-4, paragraph (1), item (iv)-4 of the Local Tax Act in Article 1, and the provisions of Article 3, paragraph (1) of the Supplementary Provisions: the effective date of the Services and Supports for Persons with Disabilities Act (Act No. 123 of 2005);

十一the provisions amending Article 73-4, paragraph (1), item (xi) of the Local Tax Act in Article 1, and the provisions amending Article 10, paragraph (13) and Article 11, paragraphs (34) and (35) of the Supplementary Provisions of that Act: the effective date of the Act Partially Amending the Act on Public Housing, etc. for Improvement of the System for Supplying Dwellings and Building Land Using Public Funds (Act No. 78 of 2005);

十二the provisions amending Article 73-4, paragraph (1), item (xxi), Article 586, paragraph (2), items (i)-5 and (xiv) and Article 701-34, paragraph (3), item (xviii) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraph (2) of the Supplementary Provisions: the effective date of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005);

十三the provisions adding two items to Article 73-4, paragraph (1) of the Local Tax Act in Article 1 (limited to the part relating to item (xxxvi) of that paragraph) and the provisions adding three items to Article 348, paragraph (2) of that Act (limited to the part relating to item (xli) of that paragraph): the effective date of the Act on the Okinawa Science and Technology Research Base Development Organization, Incorporated Administrative Agency (Act No. 26 of 2005);

十四the provisions amending Article 701-34, paragraph (6) of the Local Tax Act in Article 1 and the provisions amending Article 15, paragraph (3) of the Supplementary Provisions of that Act (excluding the part replacing "from April 1, 2004 to March 31, 2006" with "from April 1, 2005 to March 31, 2007" and the part deleting "(for such a specified warehouse as is specified by Order of the Ministry of Internal Affairs and Communications, five-sixths of the price that is to be the tax base of fixed assets tax or city planning tax on the specified warehouse)"): the effective date of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005);

十五the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraphs (36) and (37) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. for Promoting Improvement of Urban Areas Utilizing the Capacity of Private Business Operators (Act No. 34 of 2005);

十六the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (38) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 53 of 2005);

十七the provisions adding six paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 11, paragraph (39) of the Supplementary Provisions of that Act): the date specified in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Interpreter-Guide Business Act and the Act on Promotion of International Tourism by Diversifying the Areas Visited by Foreign Tourists (Act No. 54 of 2005);

十八the provisions adding one paragraph to Article 14 of the Supplementary Provisions of the Local Tax Act in Article 1 and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part relating to Article 15, paragraph (59) of the Supplementary Provisions of that Act): the effective date of the Act on Enhancement of Convenience of Urban Railways, etc. (Act No. 41 of 2005);

十九the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (57) of the Supplementary Provisions of that Act): the effective date of the Act Partially Amending the Flood Control Act and the Act on Sediment Disaster Countermeasures for Sediment Disaster Prone Areas (Act No. 37 of 2005);

二十the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (58) of the Supplementary Provisions of that Act): the effective date of the provisions listed in Article 1, item (i) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports and Harbours (Act No. 45 of 2005).