Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2002; 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、平成十四年四月一日から施行する。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 13, paragraphs (3) through (9) and Article 18, paragraph (3) of the Supplementary Provisions: September 1, 2002;
附則第十三条第三項から第九項まで及び第十八条第三項の規定 平成十四年九月一日
the provisions in Article 1 amending Article 37-10, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-11, paragraph (1) of that Act, the provisions adding three Articles after Article 37-11-2 of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 41-12, paragraph (23) of that Act and the provisions amending Article 42-3 of that Act, and the provisions of Article 13, paragraphs (1) and (2), Article 14, Article 15 and Article 18, paragraph (2) of the Supplementary Provisions: January 1, 2003;
the following provisions: January 1, 2006.
次に掲げる規定 平成十八年一月一日
the provisions in Article 1 amending the heading of Article 3-4 of the Act on Special Measures Concerning Taxation (limited to the part replacing "elderly persons, etc." with "persons with a disability or other eligible persons"), the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article, the provisions amending the heading of Article 4 of that Act and the provisions amending paragraphs (1) and (3) of that Article, and the provisions of Article 3, paragraphs (1) and (2) of the Supplementary Provisions.
the provisions in Article 1 adding one Article after Article 13-3 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 46-3 of that Act, the provisions amending Article 79, paragraph (1) of that Act (excluding the part replacing "March 31, 2002" with "March 31, 2004") and the provisions amending paragraph (2) of that Article, and the provisions of the second sentence of Article 7, paragraph (9), the second sentence of Article 23, paragraph (13) and Article 33, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures for the Reconstruction and Improvement of Fisheries, etc. (Act No. 73 of 2002) comes into effect;
the provisions in Article 1 amending Article 31-2, paragraph (2), items (iii) and (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 33 of that Act, the provisions amending Article 34-2, paragraph (2), item (ii) of that Act, the provisions amending Article 64 of that Act, the provisions amending Article 65-4, paragraph (1), item (ii) of that Act and the provisions amending item (xii) of the table in Article 65-7, paragraph (1) of that Act: the date on which the Act Partially Amending the Urban Renewal Act, etc. (Act No. 11 of 2002) comes into effect;
第一条中租税特別措置法第三十一条の二第二項第三号及び第四号の改正規定、同法第三十三条の改正規定、同法第三十四条の二第二項第二号の改正規定、同法第六十四条の改正規定、同法第六十五条の四第一項第二号の改正規定並びに同法第六十五条の七第一項の表の第十二号の改正規定 都市再開発法等の一部を改正する法律（平成十四年法律第十一号）の施行の日
the following provisions: the date on which the Act on the Facilitation, etc. of Reconstruction of Condominiums (Act No. 78 of 2002) comes into effect;
次に掲げる規定 マンションの建替えの円滑化等に関する法律（平成十四年法律第七十八号）の施行の日
the provisions in Article 1 amending Article 31-2 of the Act on Special Measures Concerning Taxation (excluding the part concerning paragraph (2), items (iii) and (iv) of that Article), the provisions adding three paragraphs to Article 33-3 of that Act, the provisions amending Article 33-6 of that Act, the provisions amending Article 34-2 of that Act (excluding the part concerning paragraph (2), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 34-3, paragraph (2), items (i) and (ii) of that Act, the provisions amending item (iii) of that paragraph, the provisions amending Article 65 of that Act, the provisions amending Article 65-2 of that Act (excluding the part concerning paragraph (3) of that Article), the provisions amending Article 65-4 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article and the part concerning item (xiii) of that paragraph), the provisions amending Article 65-5 of that Act, the provisions amending Article 65-7, paragraph (15), item (i), (a) of that Act, the provisions amending Article 65-9 of that Act, the provisions amending Article 75 of that Act and the provisions amending Article 97 of that Act, and the provisions of Article 26, paragraphs (1) and (4) and Article 49 of the Supplementary Provisions.
第一条中租税特別措置法第三十一条の二の改正規定（同条第二項第三号及び第四号に係る部分を除く。）、同法第三十三条の三に三項を加える改正規定、同法第三十三条の六の改正規定、同法第三十四条の二の改正規定（同条第二項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第三十四条の三第二項第一号及び第二号の改正規定、同項第三号の改正規定、同法第六十五条の改正規定、同法第六十五条の二の改正規定（同条第三項に係る部分を除く。）、同法第六十五条の四の改正規定（同条第一項第二号に係る部分及び同項第十三号に係る部分を除く。）、同法第六十五条の五の改正規定、同法第六十五条の七第十五項第一号イの改正規定、同法第六十五条の九の改正規定、同法第七十五条の改正規定並びに同法第九十七条の改正規定並びに附則第二十六条第一項及び第四項並びに第四十九条の規定
the provisions in Article 1 amending Article 33-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 34-2, paragraph (2), item (xiii) of that Act, the provisions amending Article 65-2, paragraph (3) of that Act and the provisions amending Article 65-4, paragraph (1), item (xiii) of that Act, and the provisions of Article 26, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Expropriation of Land Act (Act No. 103 of 2001) comes into effect;
第一条中租税特別措置法第三十三条の四の改正規定、同法第三十四条の二第二項第十三号の改正規定、同法第六十五条の二第三項の改正規定及び同法第六十五条の四第一項第十三号の改正規定並びに附則第二十六条第二項及び第三項の規定 土地収用法の一部を改正する法律（平成十三年法律第百三号）の施行の日
the provisions in Article 1 deleting Article 56-3 of the Act on Special Measures Concerning Taxation, the provisions amending Article 56-2 of that Act (excluding the part concerning paragraph (2) of that Article and the part concerning paragraph (8) of that Article), the provisions adding one Article after Article 56 of that Act and the provisions amending Article 84-2, item (i) of that Act: the date on which the Act Partially Amending the Nationwide Shinkansen Railways Construction and Improvement Act (Act No. 64 of 2002) comes into effect;
第一条中租税特別措置法第五十六条の三を削る改正規定、同法第五十六条の二の改正規定（同条第二項に係る部分及び同条第八項に係る部分を除く。）、同法第五十六条の次に一条を加える改正規定及び同法第八十四条の二第一号の改正規定 全国新幹線鉄道整備法の一部を改正する法律（平成十四年法律第六十四号）の施行の日
the provisions in Article 1 amending Article 78-2, paragraph (1) of the Act on Special Measures Concerning Taxation and the provisions amending paragraph (3) of that Article: the date on which the Act Partially Amending the Fishery Industry Cooperative Act, etc. (Act No. 75 of 2002) comes into effect.
第一条中租税特別措置法第七十八条の二第一項の改正規定及び同条第三項の改正規定 水産業協同組合法等の一部を改正する法律（平成十四年法律第七十五号）の施行の日