Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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 22, Article 24-2, paragraph (1), Article 27, Article 30, Article 31, Article 41, paragraph (2), Article 50 and Article 53, paragraph (30) of the Local Tax Act, the provisions adding one Article after Article 53-2 of that Act, the provisions amending Article 54, Article 62, Article 69, Article 70, Article 71-16, Article 71-20, Article 71-21, Article 71-37, Article 71-41, Article 71-42, Article 71-57, Article 71-61, Article 71-62, Article 72-8, Article 72-10, paragraph (1), Article 72-11, Articles 72-36 through 72-38, Article 72-49-3, Article 72-49-6, paragraph (1), Article 72-56, Article 72-57, Article 72-60, Article 72-64, paragraph (1), Article 72-69, Article 72-70, paragraph (1), Article 72-85, Article 72-91, paragraph (1), Article 72-92, paragraph (1), Article 72-95, Article 72-102, paragraph (1), Article 72-109, Article 72-110, Article 73-9, paragraph (1), Article 73-11, paragraph (1), Article 73-12, Article 73-19, paragraph (1), Article 73-20, Article 73-30, Article 73-37, Article 73-38, paragraph (1) and Article 74-8 of that Act, the provisions adding one Article after Article 74-12 of that Act, the provisions amending Article 74-15, Article 74-18, Article 74-28, Article 74-29, Article 78, paragraph (1), Article 80, paragraph (1), Article 81, Article 85, paragraph (1), Article 86, Article 95, Article 96, paragraph (1) and Article 117, paragraph (1) of that Act, the provisions adding one Article after Article 124 of that Act, the provisions amending Article 127, Article 137, Article 138, paragraph (1), Article 144-12, Article 144-17, Article 144-19, paragraph (1), Article 144-22, paragraph (1), Article 144-25, paragraph (2), Article 144-26, paragraph (1), Article 144-28, Article 144-33, Article 144-37, Article 144-39, Article 144-41, Article 144-52, Article 144-53, Article 153, paragraph (1), Article 154, Article 156, paragraph (1), Article 158, paragraph (1), Article 159, Article 160, Article 168, Article 169, paragraph (1), Article 186, paragraph (1), Article 187, Article 189, paragraph (1), Article 191, paragraph (1), Article 191-2, Article 192, Article 201, Article 202, paragraph (1), Article 265, paragraph (1), Article 267, paragraph (1), Article 268, Article 272, paragraph (1), Article 273, Article 281, Article 286, Article 287, paragraph (1), Article 294-2, paragraph (1), Article 299, Article 301, paragraph (1) and Article 302 of that Act, the provisions amending Article 317-4, paragraph (1) of that Act (limited to the part replacing "200,000 yen" with "500,000 yen"), the provisions amending Article 317-5 of that Act (limited to the part replacing "30,000 yen" with "100,000 yen"), the provisions amending Article 317-7, paragraph (1) of that Act, the provisions adding one Article after Article 321-8-2 of that Act, the provisions amending Article 321-9, Article 324, Article 328-8, Article 328-16, Article 332, Article 333, paragraph (1), Article 354, paragraph (1), Article 356, paragraph (1), Article 357, Article 358, Article 374, Article 375, paragraph (1), Article 385, paragraph (1), Article 386, Article 395, paragraph (1), Article 397, paragraph (1), Article 448, paragraph (1), Article 449, Article 451, paragraph (1), Article 452, Article 460, Article 461, paragraph (1) and Article 471 of that Act, the provisions adding one Article after Article 475 of that Act, the provisions amending Article 478, Article 485-4 and Article 485-5 of that Act, the provisions adding one Article after Article 522 of that Act, the provisions amending Article 523, paragraph (1), Article 524, Article 526, paragraph (1), Article 528, paragraph (1), Article 529, Article 530, Article 542, Article 543, paragraph (1), Article 589, paragraph (1), Article 591, paragraph (1) and Article 592 of that Act, the provisions adding one Article after Article 600 of that Act, the provisions amending Article 604, Article 614, Article 615, paragraph (1), Article 675, paragraph (1), Article 677, paragraph (1), Article 678, Article 682, paragraph (1), Article 683, Article 691, Article 696, Article 697, paragraph (1), Article 700-57, paragraph (1), Article 700-58, Article 700-60, paragraph (1), Article 700-61, Article 700-67, Article 700-68, paragraph (1), Article 701-6, paragraph (1), Article 701-7, Article 701-19, Article 701-20, paragraph (1), Article 701-36, Article 701-38, paragraph (1) and Article 701-39 of that Act, the provisions adding one Article after Article 701-49 of that Act, the provisions amending Article 701-53, Article 701-54, Article 701-56, Article 701-66, Article 701-67, paragraph (1), Article 708, paragraph (1), Article 710, paragraph (1), Article 711, Article 715, paragraph (1), Article 716, Article 724, Article 729, Article 730, paragraph (1), Article 733-5, paragraph (1), Article 733-7, paragraph (1), Article 733-8, Article 733-11, paragraph (1), Article 733-12, Article 733-21, Article 733-25 and Article 733-26, paragraph (1) of that Act, and the provisions amending Article 5-4, paragraph (13) of the Supplementary Provisions of that Act, the provisions of Article 5 and the provisions of Article 13, paragraph (2) of the Supplementary Provisions: the day on which two months have elapsed from the date of promulgation;
第一条中地方税法第二十二条、第二十四条の二第一項、第二十七条、第三十条、第三十一条、第四十一条第二項、第五十条及び第五十三条第三十項の改正規定、同法第五十三条の二の次に一条を加える改正規定、同法第五十四条、第六十二条、第六十九条、第七十条、第七十一条の十六、第七十一条の二十、第七十一条の二十一、第七十一条の三十七、第七十一条の四十一、第七十一条の四十二、第七十一条の五十七、第七十一条の六十一、第七十一条の六十二、第七十二条の八、第七十二条の十第一項、第七十二条の十一、第七十二条の三十六から第七十二条の三十八まで、第七十二条の四十九の三、第七十二条の四十九の六第一項、第七十二条の五十六、第七十二条の五十七、第七十二条の六十、第七十二条の六十四第一項、第七十二条の六十九、第七十二条の七十第一項、第七十二条の八十五、第七十二条の九十一第一項、第七十二条の九十二第一項、第七十二条の九十五、第七十二条の百二第一項、第七十二条の百九、第七十二条の百十、第七十三条の九第一項、第七十三条の十一第一項、第七十三条の十二、第七十三条の十九第一項、第七十三条の二十、第七十三条の三十、第七十三条の三十七、第七十三条の三十八第一項及び第七十四条の八の改正規定、同法第七十四条の十二の次に一条を加える改正規定、同法第七十四条の十五、第七十四条の十八、第七十四条の二十八、第七十四条の二十九、第七十八条第一項、第八十条第一項、第八十一条、第八十五条第一項、第八十六条、第九十五条、第九十六条第一項及び第百十七条第一項の改正規定、同法第百二十四条の次に一条を加える改正規定、同法第百二十七条、第百三十七条、第百三十八条第一項、第百四十四条の十二、第百四十四条の十七、第百四十四条の十九第一項、第百四十四条の二十二第一項、第百四十四条の二十五第二項、第百四十四条の二十六第一項、第百四十四条の二十八、第百四十四条の三十三、第百四十四条の三十七、第百四十四条の三十九、第百四十四条の四十一、第百四十四条の五十二、第百四十四条の五十三、第百五十三条第一項、第百五十四条、第百五十六条第一項、第百五十八条第一項、第百五十九条、第百六十条、第百六十八条、第百六十九条第一項、第百八十六条第一項、第百八十七条、第百八十九条第一項、第百九十一条第一項、第百九十一条の二、第百九十二条、第二百一条、第二百二条第一項、第二百六十五条第一項、第二百六十七条第一項、第二百六十八条、第二百七十二条第一項、第二百七十三条、第二百八十一条、第二百八十六条、第二百八十七条第一項、第二百九十四条の二第一項、第二百九十九条、第三百一条第一項及び第三百二条の改正規定、同法第三百十七条の四第一項の改正規定（「二十万円」を「五十万円」に改める部分に限る。）、同法第三百十七条の五の改正規定（「三万円」を「十万円」に改める部分に限る。）、同法第三百十七条の七第一項の改正規定、同法第三百二十一条の八の二の次に一条を加える改正規定、同法第三百二十一条の九、第三百二十四条、第三百二十八条の八、第三百二十八条の十六、第三百三十二条、第三百三十三条第一項、第三百五十四条第一項、第三百五十六条第一項、第三百五十七条、第三百五十八条、第三百七十四条、第三百七十五条第一項、第三百八十五条第一項、第三百八十六条、第三百九十五条第一項、第三百九十七条第一項、第四百四十八条第一項、第四百四十九条、第四百五十一条第一項、第四百五十二条、第四百六十条、第四百六十一条第一項及び第四百七十一条の改正規定、同法第四百七十五条の次に一条を加える改正規定、同法第四百七十八条、第四百八十五条の四及び第四百八十五条の五の改正規定、同法第五百二十二条の次に一条を加える改正規定、同法第五百二十三条第一項、第五百二十四条、第五百二十六条第一項、第五百二十八条第一項、第五百二十九条、第五百三十条、第五百四十二条、第五百四十三条第一項、第五百八十九条第一項、第五百九十一条第一項及び第五百九十二条の改正規定、同法第六百条の次に一条を加える改正規定、同法第六百四条、第六百十四条、第六百十五条第一項、第六百七十五条第一項、第六百七十七条第一項、第六百七十八条、第六百八十二条第一項、第六百八十三条、第六百九十一条、第六百九十六条、第六百九十七条第一項、第七百条の五十七第一項、第七百条の五十八、第七百条の六十第一項、第七百条の六十一、第七百条の六十七、第七百条の六十八第一項、第七百一条の六第一項、第七百一条の七、第七百一条の十九、第七百一条の二十第一項、第七百一条の三十六、第七百一条の三十八第一項及び第七百一条の三十九の改正規定、同法第七百一条の四十九の次に一条を加える改正規定並びに同法第七百一条の五十三、第七百一条の五十四、第七百一条の五十六、第七百一条の六十六、第七百一条の六十七第一項、第七百八条第一項、第七百十条第一項、第七百十一条、第七百十五条第一項、第七百十六条、第七百二十四条、第七百二十九条、第七百三十条第一項、第七百三十三条の五第一項、第七百三十三条の七第一項、第七百三十三条の八、第七百三十三条の十一第一項、第七百三十三条の十二、第七百三十三条の二十一、第七百三十三条の二十五及び第七百三十三条の二十六第一項の改正規定並びに同法附則第五条の四第十三項の改正規定、第五条の規定並びに附則第十三条第二項の規定 公布の日から起算して二月を経過した日
The provisions of Article 1 amending Articles 37-2, 45-2, 314-7 and 317-2 of the Local Tax Act, the provisions amending Article 317-4, paragraph (1) of that Act (excluding the part replacing "200,000 yen" with "500,000 yen") and the provisions amending Article 317-5 of that Act (excluding the part replacing "30,000 yen" with "100,000 yen"), the provisions amending Article 5-4, paragraph (1), item (iii) and paragraph (6), item (iii), Article 5-4-2 and Article 5-5 of the Supplementary Provisions of that Act, the provisions adding one Article after Article 5-5 of the Supplementary Provisions of that Act, the provisions amending the part of Article 6, paragraph (2) of the Supplementary Provisions of that Act preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (1) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (1) of the Supplementary Provisions"), the provisions amending item (ii) of that paragraph, the provisions amending the part of paragraph (5) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (2) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (2) of the Supplementary Provisions") and the provisions amending item (ii) of that paragraph, the provisions of Article 2 amending Article 3, paragraph (8) and Article 8, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and the provisions of paragraphs (1) and (3) of the following Article, Article 6, paragraphs (1) and (3) and Article 11 of the Supplementary Provisions: January 1, 2012;
第一条中地方税法第三十七条の二、第四十五条の二、第三百十四条の七及び第三百十七条の二の改正規定、同法第三百十七条の四第一項の改正規定（「二十万円」を「五十万円」に改める部分を除く。）並びに同法第三百十七条の五の改正規定（「三万円」を「十万円」に改める部分を除く。）並びに同法附則第五条の四第一項第三号及び第六項第三号、第五条の四の二並びに第五条の五の改正規定、同条の次に一条を加える改正規定、同法附則第六条第二項各号列記以外の部分の改正規定（「前条第一項の規定にかかわらず」を「附則第五条の五第一項の規定にかかわらず」に改める部分に限る。）、同項第二号の改正規定、同条第五項各号列記以外の部分の改正規定（「前条第二項の規定にかかわらず」を「附則第五条の五第二項の規定にかかわらず」に改める部分に限る。）並びに同項第二号の改正規定、第二条中地方税法等の一部を改正する法律附則第三条第八項及び第八条第六項の改正規定並びに次条第一項及び第三項、附則第六条第一項及び第三項並びに附則第十一条の規定 平成二十四年一月一日
The provisions of Article 1 amending Article 23, paragraph (1), item (viii) and Article 292, paragraph (1), item (viii) of the Local Tax Act: April 1, 2012;
第一条中地方税法第二十三条第一項第八号及び第二百九十二条第一項第八号の改正規定 平成二十四年四月一日
The provisions of Article 1 amending Article 6 of the Supplementary Provisions of the Local Tax Act (excluding the provisions amending the part of paragraph (2) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (1) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (1) of the Supplementary Provisions"), the provisions amending item (ii) of that paragraph, the provisions amending the part of paragraph (5) of that Article preceding the items (limited to the part replacing "notwithstanding the provisions of paragraph (2) of the preceding Article" with "notwithstanding the provisions of Article 5-5, paragraph (2) of the Supplementary Provisions") and the provisions amending item (ii) of that paragraph), and the provisions of paragraph (4) of the following Article and Article 6, paragraph (4) of the Supplementary Provisions: January 1, 2013;
The provisions of Article 1 amending Article 703-4, Article 703-5-2, paragraph (1) and Article 706-2, paragraph (1) of the Local Tax Act, the provisions amending Articles 35-6 through 38-3 of the Supplementary Provisions of that Act, and the provisions of Articles 10 and 15 of the Supplementary Provisions: April 1, 2013;
第一条中地方税法第七百三条の四、第七百三条の五の二第一項及び第七百六条の二第一項の改正規定並びに同法附則第三十五条の六から第三十八条の三までの改正規定並びに附則第十条及び第十五条の規定 平成二十五年四月一日
The provisions of Article 1 amending Article 23, paragraph (1), item (iv) of the Local Tax Act (limited to the part adding ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" after "Article 42-4"), the provisions amending item (iv)-3 of that paragraph (limited to the part adding "and Article 68-15" after "(Article 68-9 of the Act on Special Measures Concerning Taxation" and, in the part replacing "and Article 68-9 of the Act on Special Measures Concerning Taxation" with "and Article 68-9, Article 68-15 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", the part relating to ", Article 68-15"), the provisions amending Article 292, paragraph (1), item (iv) of that Act (limited to the part adding ", Article 42-11 (excluding paragraphs (1), (6) and (7) of that Article)" after "Article 42-4"), and the provisions amending item (iv)-3 of that paragraph (limited to the part adding "and Article 68-15" after "(Article 68-9 of the Act on Special Measures Concerning Taxation" and, in the part replacing "and Article 68-9 of the Act on Special Measures Concerning Taxation" with "and Article 68-9, Article 68-15 and Article 68-15-2 of the Act on Special Measures Concerning Taxation", the part relating to ", Article 68-15"): the date of enforcement of the Act on Comprehensive Special Zones (Act No. 81 of 2011);
第一条中地方税法第二十三条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）」を加える部分に限る。）、同項第四号の三の改正規定（「（租税特別措置法第六十八条の九」の下に「及び第六十八条の十五」を加える部分及び「及び租税特別措置法第六十八条の九」を「並びに租税特別措置法第六十八条の九、第六十八条の十五及び第六十八条の十五の二」に改める部分中「、第六十八条の十五」に係る部分に限る。）、同法第二百九十二条第一項第四号の改正規定（「第四十二条の四」の下に「、第四十二条の十一（同条第一項、第六項及び第七項を除く。）」を加える部分に限る。）及び同項第四号の三の改正規定（「（租税特別措置法第六十八条の九」の下に「及び第六十八条の十五」を加える部分及び「及び租税特別措置法第六十八条の九」を「並びに租税特別措置法第六十八条の九、第六十八条の十五及び第六十八条の十五の二」に改める部分中「、第六十八条の十五」に係る部分に限る。） 総合特別区域法（平成二十三年法律第八十一号）の施行の日
Omitted
略
The provisions of Article 1 amending Article 15, paragraph (44) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (33) of that Article) and the provisions of Article 7, paragraph (28) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Enhancing Telecommunications Infrastructure (Act No. 59 of 2011);
第一条中地方税法附則第十五条第四十四項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分及び同項を同条第三十三項とする部分を除く。）及び附則第七条第二十八項の規定 電気通信基盤充実臨時措置法の一部を改正する法律（平成二十三年法律第五十九号）の施行の日
The provisions of Article 1 amending Article 11, paragraph (11) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (7) of that Article) and the provisions amending Article 15, paragraph (31) of the Supplementary Provisions of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2013" and the part renumbering that paragraph as paragraph (23) of that Article), and the provisions of Article 4, paragraph (4), Article 7, paragraph (23) and Article 9, paragraph (9) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction (Act No. 24 of 2011);
The provisions of Article 1 adding three paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (16) of that Article), the provisions adding one paragraph to Article 11-4 of the Supplementary Provisions of that Act, and the provisions amending Article 15-8, paragraph (4) of the Supplementary Provisions of that Act (excluding the part replacing "June 30, 2011" with "March 31, 2013"), and the provisions of Article 7, paragraph (30) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Securement of Stable Supply of Elderly Persons' Housing, etc. (Act No. 32 of 2011);
第一条中地方税法附則第十一条に三項を加える改正規定（同条第十六項に係る部分に限る。）、同法附則第十一条の四に一項を加える改正規定及び同法附則第十五条の八第四項の改正規定（「平成二十三年六月三十日」を「平成二十五年三月三十一日」に改める部分を除く。）並びに附則第七条第三十項の規定 高齢者の居住の安定確保に関する法律等の一部を改正する法律（平成二十三年法律第三十二号）の施行の日
The provisions of Article 1 amending Article 73-4, paragraph (1), item (iv)-4, Article 348, paragraph (2), item (x)-4, Article 586, paragraph (2), item (iv)-5 and Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act, and the provisions of Article 16 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act on Development of Related Acts to Support Community Life of Persons with Disabilities, etc., Pending Review of Policies on Health and Welfare for Persons with Disabilities in Light of Deliberations at the Headquarters for the Promotion of Reform of Systems for Persons with Disabilities, etc. (Act No. 71 of 2010);
第一条中地方税法第七十三条の四第一項第四号の四、第三百四十八条第二項第十号の四、第五百八十六条第二項第四号の五及び第七百一条の三十四第三項第十号の四の改正規定並びに附則第十六条の規定 障がい者制度改革推進本部等における検討を踏まえて障害保健福祉施策を見直すまでの間において障害者等の地域生活を支援するための関係法律の整備に関する法律（平成二十二年法律第七十一号）附則第一条第三号に掲げる規定の施行の日
The provisions of Article 1 amending Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act (excluding the part replacing "designated specified important port" with "designated port", the part replacing "June 30, 2011" with "March 31, 2014", and the part renumbering that paragraph as paragraph (26) of that Article) and the provisions adding two paragraphs to that Article (limited to the part relating to paragraph (37) of that Article), and the provisions of Article 7, paragraph (25) and Article 9, paragraph (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Port and Harbour Act and the Act on Management and Operation of Specific International Piers (Act No. 9 of 2011).
第一条中地方税法附則第十五条第三十五項の改正規定（「指定特定重要港湾」を「指定港湾」に改める部分、「平成二十三年六月三十日」を「平成二十六年三月三十一日」に改める部分及び同項を同条第二十六項とする部分を除く。）及び同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。）並びに附則第七条第二十五項及び第九条第十項の規定 港湾法及び特定外貿埠頭の管理運営に関する法律の一部を改正する法律（平成二十三年法律第九号）附則第一条第二号に掲げる規定の施行の日