Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on October 1, 1973; provided, however, that the provisions amending the table of contents, the provisions adding two Articles after Article 74, the provisions adding one Chapter after Chapter V, the provisions amending Article 94-7, Article 95, Article 105, and Articles 109 through 112, and the provisions of paragraph (5) of the following Article, Article 3 of the Supplementary Provisions, Article 7 of the Supplementary Provisions (excluding the part concerning the amendment of Article 699-3, paragraph (3) and Article 699-11, paragraph (1) of the Local Tax Act (Act No. 226 of 1950)), and Articles 9 through 13 of the Supplementary Provisions come into effect on the date of promulgation.
この法律は、昭和四十八年十月一日から施行する。ただし、目次の改正規定、第七十四条の次に二条を加える改正規定、第五章の次に一章を加える改正規定、第九十四条の七、第九十五条、第百五条及び第百九条から第百十二条までの改正規定並びに次条第五項、附則第三条、附則第七条（地方税法（昭和二十五年法律第二百二十六号）第六百九十九条の三第三項及び第六百九十九条の十一第一項の改正に係る部分を除く。）及び附則第九条から附則第十三条までの規定は、公布の日から施行する。