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 following provisions: January 1, 1989
次に掲げる規定 昭和六十四年一月一日
Omitted
略
among the provisions of Article 10, the provisions amending Article 3, paragraph (1), Article 3-3, paragraph (1), Article 8-2, paragraph (1), Article 8-3, paragraph (1), Article 8-4, paragraphs (1) and (2), Article 25-2, paragraph (2), item (i), paragraph (3), item (i), (b) and paragraph (5), item (ii), Article 26, paragraph (1) and the table in that paragraph, Article 27, Article 28-4, paragraph (1) and paragraph (6), item (i), Article 28-5, paragraph (1), the part of Article 31, paragraph (1) other than the items, item (ii), (b) of that paragraph and paragraph (5), item (i) of that Article, Article 31-3, paragraph (1), Article 31-4, paragraph (1), Article 32, paragraph (1), Article 41-10, paragraph (1), Article 41-12, paragraph (1), and the table in Article 41-14, paragraphs (1), (2) and (3) of the Act on Special Measures Concerning Taxation, and the provisions of Article 63 of the Supplementary Provisions;
第十条中租税特別措置法第三条第一項、第三条の三第一項、第八条の二第一項、第八条の三第一項、第八条の四第一項及び第二項、第二十五条の二第二項第一号、第三項第一号ロ及び第五項第二号、第二十六条第一項及び同項の表、第二十七条、第二十八条の四第一項及び第六項第一号、第二十八条の五第一項、第三十一条第一項各号列記以外の部分、同項第二号ロ及び第五項第一号、第三十一条の三第一項、第三十一条の四第一項、第三十二条第一項、第四十一条の十第一項、第四十一条の十二第一項並びに第四十一条の十四第一項、第二項及び第三項の表の改正規定並びに附則第六十三条の規定
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
Omitted
略
among the provisions of Article 10, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)" with "/Section 5 Special Provisions on Taxation on Entertainment Expenses, etc. (Article 62)/Section 5-2 Special Provisions on Taxation on Interest on Liabilities Pertaining to Newly Acquired Land, etc. (Article 62-2)/", the part replacing "Section 5-2" with "Section 5-3", and the part replacing "Article 70-8" with "Article 70-9"), the provisions amending Article 1, Article 2, paragraph (3), items (iii) through (v), Article 32, paragraph (2), the title of Chapter II, Section 4, Subsection 9 and Article 37-10 of that Act, the provisions adding five Articles after Article 37-10 in Chapter II, Section 4, Subsection 9 of that Act, the provisions deleting "Chapter III Special Provisions of the Corporation Tax Act" and "Section 1 Special Provisions on the Reduction, etc. of Corporation Tax on Income Appropriated for Dividends, etc.", the provisions amending Articles 42-2 and 42-3 of that Act, the provisions deleting "Section 1-2 Special Provisions on Special Tax Credits and Depreciation", the provisions adding a chapter title and a section title before Article 42-4 of that Act, the provisions amending Article 42-6, paragraph (6), Article 42-7, paragraph (6), Article 57, paragraph (1), Article 63, paragraph (1), Article 63-2, paragraph (1) and Article 66-7, paragraphs (1) and (2) of that Act, the provisions deleting paragraphs (3) and (4) of that Article, the provisions amending Article 66-9, Article 66-15, paragraph (4), Article 67, paragraph (1), the table in that paragraph and paragraph (2) of that Article of that Act, the provisions adding one Article after Article 68-2 in Chapter III, Section 8 of that Act, the provisions amending the title of Chapter VI and the title of Section 1 of that Chapter, and Articles 85 and 86 of that Act, the provisions adding one Article after Article 86 of that Act, the provisions deleting "Section 1-2 Special Provisions of the Tobacco Consumption Tax Act" and "Section 2 Special Provisions of the Commodity Tax Act", the provisions adding a section title and one Article before Article 87 of that Act, the provisions amending Article 87 of that Act, the provisions adding a section title before Article 87-2 of that Act, the provisions amending Article 87-2, paragraphs (1) and (2) of that Act, the provisions deleting paragraph (3) of that Article, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending the heading of Article 87-5 of that Act and that Article, the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Articles 88 through 88-4 of that Act, the provisions deleting "Section 3-2 Special Provisions of the Petroleum Tax Act", the provisions amending Article 90-3 of that Act, the provisions adding a section title before Article 90-4 of that Act, the provisions amending the title of Chapter VI, Section 4 of that Act, the provisions deleting Articles 90-8 through 93-2 of that Act, the provisions renumbering Article 94 of that Act as Article 91 of that Act and the provisions deleting Article 95 of that Act, and the provisions of Articles 64 through 66, Articles 68 through 71, Articles 77 through 79 and Article 80, paragraph (2) of the Supplementary Provisions;
第十条中租税特別措置法の目次の改正規定（「第五節 交際費等の課税の特例（第六十二条）」を「／第五節 交際費等の課税の特例（第六十二条）／第五節の二 新規取得土地等に係る負債の利子の課税の特例（第六十二条の二）／」に改める部分、「第五節の二」を「第五節の三」に改める部分及び「第七十条の八」を「第七十条の九」に改める部分を除く。）、同法第一条、第二条第三項第三号から第五号まで、第三十二条第二項、第二章第四節第九款の款名及び第三十七条の十の改正規定、同法第二章第四節第九款中第三十七条の十の次に五条を加える改正規定、「第三章 法人税法の特例」及び「第一節 配当等に充てた所得に係る法人税の軽減等の特例」を削る改正規定、同法第四十二条の二及び第四十二条の三の改正規定、「第一節の二 特別税額控除及び減価償却の特例」を削る改正規定、同法第四十二条の四の前に章名及び節名を付する改正規定、同法第四十二条の六第六項、第四十二条の七第六項、第五十七条第一項、第六十三条第一項、第六十三条の二第一項並びに第六十六条の七第一項及び第二項の改正規定、同条第三項及び第四項を削る改正規定、同法第六十六条の九、第六十六条の十五第四項、第六十七条第一項、同項の表及び第二項の改正規定、同法第三章第八節中第六十八条の二の次に一条を加える改正規定、同法第六章の章名及び同章第一節の節名並びに第八十五条及び第八十六条の改正規定、同法第八十六条の次に一条を加える改正規定、「第一節の二 たばこ消費税法の特例」及び「第二節 物品税法の特例」を削る改正規定、同法第八十七条の前に節名及び一条を加える改正規定、同法第八十七条の改正規定、同法第八十七条の二の前に節名を付する改正規定、同法第八十七条の二第一項及び第二項の改正規定、同条第三項を削る改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五の見出し及び同条の改正規定、同条を同法第八十七条の三とする改正規定、同法第八十八条から第八十八条の四までの改正規定、「第三節の二 石油税法の特例」を削る改正規定、同法第九十条の三の改正規定、同法第九十条の四の前に節名を付する改正規定、同法第六章第四節の節名の改正規定、同法第九十条の八から第九十三条の二までを削る改正規定、同法第九十四条を同法第九十一条とする改正規定、同法第九十五条を削る改正規定並びに附則第六十四条から第六十六条まで、第六十八条から第七十一条まで、第七十七条から第七十九条まで及び第八十条第二項の規定
the following provisions: the day specified by Cabinet Order within a period not exceeding three months from the date of promulgation
次に掲げる規定 公布の日から起算して三月を超えない範囲内において政令で定める日
Omitted
略
among the provisions of Article 10, the provisions amending Article 78-4, paragraph (3) of the Act on Special Measures Concerning Taxation.
第十条中租税特別措置法第七十八条の四第三項の改正規定