Supplementary Provisions, Article 1Effective Date

一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;

二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;

三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;

四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;

五Omitted

六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).