Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成十八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 following provisions: May 1, 2006;
次に掲げる規定 平成十八年五月一日
Omitted
略
the provisions in Article 13 amending Articles 87 through 87-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 87-5, paragraph (1) of that Act (limited to the part replacing "Chapter III" with "Article 23"), the provisions amending Article 87-6, paragraph (1) of that Act (limited to the part replacing "Article 3, item (vii)" with "Article 3, item (xii)" and the part replacing "Article 22, paragraph (1)" with "Article 23, paragraph (1)") and the provisions amending paragraph (2) of that Article (limited to the part replacing "Article 22, paragraph (1)" with "Article 23, paragraph (1)"), and the provisions of Article 152 of the Supplementary Provisions;
第十三条中租税特別措置法第八十七条から第八十七条の四までの改正規定、同法第八十七条の五第一項の改正規定（「第三章」を「第二十三条」に改める部分に限る。）、同法第八十七条の六第一項の改正規定（「第三条第七号」を「第三条第十二号」に改める部分及び「第二十二条第一項」を「第二十三条第一項」に改める部分に限る。）及び同条第二項の改正規定（「第二十二条第一項」を「第二十三条第一項」に改める部分に限る。）並びに附則第百五十二条の規定
the provisions in Article 13 amending Article 11-6, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "(Act No. 114 of 1972)" after "Cable Television Broadcasting Act" in item (i) of the table in that paragraph), the provisions amending Article 44-6, paragraph (1) of that Act (excluding the part adding "(Act No. 86 of 1984)" after "Telecommunications Business Act" in item (i) of the table in that paragraph) and the provisions amending Article 68-23, paragraph (1) of that Act, and the provisions of Article 83, paragraph (5), Article 107, paragraph (5) and Article 133, paragraph (5) of the Supplementary Provisions: June 1, 2006;
第十三条中租税特別措置法第十一条の六第一項の改正規定（同項の表の第一号中「有線テレビジョン放送法」の下に「（昭和四十七年法律第百十四号）」を加える部分を除く。）、同法第四十四条の六第一項の改正規定（同項の表の第一号中「電気通信事業法」の下に「（昭和五十九年法律第八十六号）」を加える部分を除く。）及び同法第六十八条の二十三第一項の改正規定並びに附則第八十三条第五項、第百七条第五項及び第百三十三条第五項の規定 平成十八年六月一日
the following provisions: July 1, 2006;
次に掲げる規定 平成十八年七月一日
Omitted
略
the provisions in Article 13 amending Article 88 of the Act on Special Measures Concerning Taxation and the provisions amending Article 88-2 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2007"), and the provisions of Articles 153 through 157 and Article 166 of the Supplementary Provisions;
第十三条中租税特別措置法第八十八条の改正規定及び同法第八十八条の二の改正規定（「平成十八年三月三十一日」を「平成十九年三月三十一日」に改める部分を除く。）並びに附則第百五十三条から第百五十七条まで及び第百六十六条の規定
the following provisions: October 1, 2006;
次に掲げる規定 平成十八年十月一日
Omitted
略
the provisions in Article 13 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part deleting items (xx) through (xx)-3 of that paragraph, renumbering item (xxi) of that paragraph as item (xx) of that paragraph, renumbering item (xxi)-2 of that paragraph as item (xx)-2 of that paragraph, and renumbering item (xxi)-3 of that paragraph as item (xxi) of that paragraph), the provisions amending Article 26, paragraph (2), item (vi) of that Act, the provisions deleting Article 37-14 of that Act, the provisions renumbering Article 37-14-2 of that Act as Article 37-14 of that Act, the provisions amending Article 62-3, paragraph (9) of that Act (excluding the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 63, paragraph (4) of that Act, the provisions amending Article 64-2 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (7) of that Article), the provisions amending Article 65-2, paragraph (7) of that Act, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part replacing "paragraphs (13) and (14) of the following Article" with "paragraphs (14) and (15) of the following Article"), the provisions amending Article 65-8 of that Act (excluding the part pertaining to paragraph (1) of that Article, the part pertaining to paragraphs (2) and (4) of that Article, the part pertaining to paragraph (7) of that Article, the part pertaining to paragraph (8) of that Article, the part replacing "item (xxiv)" and "item (xxi)" with "item (xviii)" in paragraph (14) of that Article, and the part replacing "item (xxiv)" and "item (xxi)" with "item (xviii)" in paragraph (13) of that Article), the provisions amending Article 65-12 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Article 65-14 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Articles 67-8 through 67-10 of that Act, the provisions amending Article 68-68, paragraph (9) of that Act (excluding the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 68-69, paragraph (4) of that Act, the provisions amending Article 68-71 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (8) of that Article), the provisions amending Article 68-73, paragraph (7) of that Act, the provisions amending Article 68-78, paragraph (1) of that Act (limited to the part replacing "paragraphs (14) and (15) of the following Article" with "paragraphs (15) and (16) of the following Article"), the provisions amending Article 68-79 of that Act (excluding the part pertaining to paragraph (1) of that Article, the part pertaining to paragraph (3) of that Article, the part pertaining to paragraph (5) of that Article, the part pertaining to paragraph (8) of that Article, the part pertaining to paragraph (9) of that Article, the part replacing "item (xxi)" and "item (xxiv)" with "item (xviii)" in paragraph (15) of that Article, and the part replacing "item (xxi)" and "item (xxiv)" with "item (xviii)" in paragraph (14) of that Article), the provisions amending Article 68-83 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (9) of that Article), the provisions amending Article 68-85 of that Act (excluding the part pertaining to paragraph (1) of that Article and the part pertaining to paragraph (9) of that Article), the provisions deleting Article 68-103-3 and Article 68-104 of that Act, and the provisions renumbering Article 68-103-2 of that Act as Article 68-104 of that Act, and the provisions amending Article 68-105 of that Act, and the provisions of Article 86, paragraph (2), Article 93, paragraph (1), Article 112, paragraphs (3), (15), (17) and (19), Article 119, paragraph (2), Article 120, paragraph (1), Article 138, paragraphs (3), (15), (17) and (19), Article 145, paragraph (2) and Article 146, paragraph (1) of the Supplementary Provisions;
第十三条中租税特別措置法第二条第二項の改正規定（同項第二十号から第二十号の三までを削り、同項第二十一号を同項第二十号とし、同項第二十一号の二を同項第二十号の二とし、同項第二十一号の三を同項第二十一号とする部分を除く。）、同法第二十六条第二項第六号の改正規定、同法第三十七条の十四を削る改正規定、同法第三十七条の十四の二を同法第三十七条の十四とする改正規定、同法第六十二条の三第九項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分を除く。）、同法第六十三条第四項の改正規定、同法第六十四条の二の改正規定（同条第一項に係る部分及び同条第七項に係る部分を除く。）、同法第六十五条の二第七項の改正規定、同法第六十五条の七第一項の改正規定（「次条第十三項及び第十四項」を「次条第十四項及び第十五項」に改める部分に限る。）、同法第六十五条の八の改正規定（同条第一項に係る部分、同条第二項及び第四項に係る部分、同条第七項に係る部分、同条第八項に係る部分、同条第十四項中「第二十四号」及び「第二十一号」を「第十八号」に改める部分並びに同条第十三項中「第二十四号」及び「第二十一号」を「第十八号」に改める部分を除く。）、同法第六十五条の十二の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十五条の十四の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十七条の八から第六十七条の十までの改正規定、同法第六十八条の六十八第九項の改正規定（「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分を除く。）、同法第六十八条の六十九第四項の改正規定、同法第六十八条の七十一の改正規定（同条第一項に係る部分及び同条第八項に係る部分を除く。）、同法第六十八条の七十三第七項の改正規定、同法第六十八条の七十八第一項の改正規定（「次条第十四項及び第十五項」を「次条第十五項及び第十六項」に改める部分に限る。）、同法第六十八条の七十九の改正規定（同条第一項に係る部分、同条第三項に係る部分、同条第五項に係る部分、同条第八項に係る部分、同条第九項に係る部分、同条第十五項中「第二十一号」及び「第二十四号」を「第十八号」に改める部分並びに同条第十四項中「第二十一号」及び「第二十四号」を「第十八号」に改める部分を除く。）、同法第六十八条の八十三の改正規定（同条第一項に係る部分及び同条第九項に係る部分を除く。）、同法第六十八条の八十五の改正規定（同条第一項に係る部分及び同条第九項に係る部分を除く。）、同法第六十八条の百三の三及び第六十八条の百四を削る改正規定、同法第六十八条の百三の二を同法第六十八条の百四とする改正規定並びに同法第六十八条の百五の改正規定並びに附則第八十六条第二項、第九十三条第一項、第百十二条第三項、第十五項、第十七項及び第十九項、第百十九条第二項、第百二十条第一項、第百三十八条第三項、第十五項、第十七項及び第十九項、第百四十五条第二項並びに第百四十六条第一項の規定
the following provisions: January 1, 2007;
次に掲げる規定 平成十九年一月一日
Omitted
略
the provisions in Article 13 amending Article 25, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions adding three paragraphs to Article 29-2 of that Act, the provisions amending Article 37-11-3 of that Act (excluding the part pertaining to paragraph (3), item (i) of that Article), the provisions deleting Article 41-16, paragraph (4) of that Act, the provisions amending Article 42-3 of that Act, the provisions amending Article 67-2, paragraph (1) of that Act, the provisions amending Article 68, paragraph (1) of that Act, the provisions amending Article 68-100, paragraph (1) of that Act and the provisions amending Article 68-108, paragraph (1) of that Act, and the provisions of Article 85, Article 88, paragraph (3), Article 92, Article 99, Article 117, Article 123, Article 143 and Article 147 of the Supplementary Provisions;
the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect;
次に掲げる規定 会社法（平成十七年法律第八十六号）の施行の日
Omitted
略
the provisions in Article 13 amending Article 5-2, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 8-2, paragraph (1), item (ii) of that Act, the provisions amending Article 8-5 of that Act, the provisions amending Article 9, paragraph (1), item (vii) of that Act, the provisions amending Article 9-2, paragraph (1) of that Act, the provisions amending Article 9-3, paragraph (1), item (i) of that Act, the provisions amending Article 29-2 of that Act (excluding the part adding three paragraphs to that Article), the provisions amending Article 32, paragraph (2), item (i) of that Act, the provisions amending Article 37-10 of that Act (excluding the part deleting paragraph (3), item (iv) of that Article, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part pertaining to item (vi) of that paragraph, and the part renumbering that item as item (v) of that paragraph), the provisions amending Article 37-11, paragraph (1) of that Act (excluding the part pertaining to item (iii) of that paragraph), the provisions amending Article 37-11-2, paragraph (2), item (iii) of that Act, the provisions amending Article 37-14-2, paragraph (1) of that Act, the provisions amending Article 37-15, paragraph (1), item (i) of that Act, the provisions amending Article 40-4, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 40-5, paragraph (1) of that Act (excluding the part replacing "Article 2, paragraph (2), item (xxi)" with "Article 2, paragraph (2), item (xx)" in item (ii) of that paragraph), the provisions amending Article 40-8, paragraph (1) of that Act (excluding the part replacing "Article 2, paragraph (2), item (xxi)" with "Article 2, paragraph (2), item (xx)" in item (iii) of that paragraph), the provisions amending Article 41-12 of that Act, the provisions amending Article 52-3 of that Act, the provisions amending Article 55 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 55-5 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 55-7 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 56, paragraph (1) of that Act, the provisions amending Article 57 of that Act, the provisions amending Article 57-3, paragraph (1) of that Act, the provisions amending Article 57-4, paragraph (1) of that Act, the provisions amending Article 57-5, paragraph (1) of that Act (excluding the part adding one item after item (ii) of that paragraph), the provisions amending paragraph (9) of that Article, the provisions amending Article 57-6 of that Act, the provisions amending Article 57-7 of that Act, the provisions amending Article 57-8 of that Act, the provisions amending Article 57-9, paragraph (1) of that Act, the provisions amending Article 58 of that Act, the provisions amending Article 61, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending Article 61-2 of that Act, the provisions amending Article 61-3, paragraph (1) of that Act, the provisions amending Article 61-4, paragraph (1) of that Act (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions amending Article 62-3, paragraph (2), item (i) of that Act, the provisions amending Article 63, paragraph (3), item (x) of that Act, the provisions amending Article 64, paragraph (1) of that Act, the provisions amending Article 64-2, paragraph (1) of that Act, the provisions amending paragraph (7) of that Article, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part deleting ", at the end of that business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts for that business year (by the day on which the settlement of accounts for that business year is finalized"), the provisions amending Article 65-8, paragraph (1) of that Act (limited to the part replacing "as a special account" with "by the method of establishing a special account (including the method of setting aside as a reserve through appropriation of surplus by the day on which the settlement of accounts for that business year is finalized)"), the provisions amending paragraph (7) of that Article (limited to the part replacing "at the end of" with "in the finalized settlement of accounts for"), the provisions amending Article 65-11, paragraph (1) of that Act, the provisions amending Article 65-12, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 65-13, paragraph (1) of that Act, the provisions amending Article 65-14, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 65-15, paragraph (1) of that Act, the provisions amending Article 66-4, paragraph (3) of that Act, the provisions amending Article 66-6, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 66-8, paragraph (1) of that Act, the provisions amending Article 66-9-4, paragraph (1), item (iii) of that Act, the provisions amending Article 66-11-2, paragraph (2) of that Act, the provisions amending Article 67-4 of that Act, the provisions amending Article 67-5, paragraph (1) of that Act (excluding the part replacing "Article 67-5, paragraph (1)" with "Article 67-6, paragraph (1)"), the provisions amending Article 67-14, paragraph (1) of that Act, the provisions deleting paragraph (9) of that Article, the provisions amending Article 67-15, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions deleting paragraphs (11) and (12) of that Article, the provisions amending paragraph (13) of that Article, the provisions renumbering that paragraph as paragraph (11) of that Article, the provisions amending Article 68-3-2, paragraph (1) of that Act, the provisions amending Article 68-3-3, paragraph (1), item (i), (a) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending Article 68-3-4, paragraph (4) of that Act, the provisions amending Article 68-3-5, paragraph (1) of that Act (limited to the part adding "(Act No. 97 of 2000)" after "Act Partially Amending the Act on the Securitization of Specified Assets by Specific Purpose Companies, etc."), the provisions amending paragraph (3) of that Article, the provisions amending Article 68-3-7, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 68-3-9, paragraph (1) of that Act, the provisions amending Article 68-3-13, paragraph (1), item (iii) of that Act, the provisions amending Article 68-41 of that Act, the provisions amending Article 68-43 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-44 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-46 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008" in paragraph (1) of that Article), the provisions amending Article 68-48, paragraph (1) of that Act, the provisions amending Article 68-50 of that Act, the provisions amending Article 68-53, paragraph (1) of that Act, the provisions amending Article 68-54, paragraph (1) of that Act, the provisions amending Article 68-55, paragraph (1) of that Act (excluding the part adding "or item (i)-2" after "item (i)" and the part adding one item after item (i) of that paragraph), the provisions amending paragraph (9) of that Article, the provisions amending Article 68-56 of that Act, the provisions amending Article 68-57 of that Act, the provisions amending Article 68-58, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-59, paragraph (1) of that Act, the provisions amending Article 68-61 of that Act, the provisions amending Article 68-64 of that Act, the provisions amending Article 68-65, paragraph (1) of that Act, the provisions amending Article 68-66, paragraph (1) of that Act (limited to the part replacing "amount of capital or contributions" with "amount of stated capital or amount of contributed capital"), the provisions deleting Article 68-68, paragraph (2), item (i), (c) of that Act, the provisions amending Article 68-69, paragraph (3), item (x) of that Act, the provisions amending Article 68-70, paragraph (1) of that Act, the provisions amending Article 68-71, paragraph (1) of that Act, the provisions amending paragraph (8) of that Article, the provisions amending Article 68-78, paragraph (1) of that Act (limited to the part deleting ", at the end of that consolidated business year" and replacing "the method of transferring to an allowance account by accounting as an expense or loss (in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation, ... profit or" with "the method of setting aside as a reserve in the finalized settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year (by the day on which the settlement of accounts of that consolidated parent corporation or its consolidated subsidiary corporation for that consolidated business year is finalized"), the provisions amending Article 68-79, paragraph (1) of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2011", "item (xix)" with "item (xvi)" and "item (xxi)" with "item (xviii)"), the provisions amending paragraph (8) of that Article (excluding the part replacing "item (xxi)" with "item (xviii)"), the provisions amending Article 68-82, paragraph (1) of that Act, the provisions amending Article 68-83, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-84, paragraph (1) of that Act, the provisions amending Article 68-85, paragraph (1) of that Act, the provisions amending paragraph (9) of that Article, the provisions amending Article 68-85-2, paragraph (1) of that Act, the provisions amending Article 68-88, paragraph (3) of that Act, the provisions amending Article 68-90, paragraph (1) of that Act (excluding the part pertaining to item (i) of that paragraph), the provisions amending Article 68-92, paragraph (1) of that Act, the provisions amending Article 68-93-4, paragraph (1), item (iii) of that Act, the provisions amending Article 68-96, paragraph (1) of that Act, the provisions amending Article 68-102, paragraph (2) of that Act, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (10) of that Article, the provisions deleting Article 68-106, paragraph (3) of that Act, the provisions amending Article 69-4, paragraph (3), item (iv) of that Act, the provisions amending Article 69-5 of that Act (excluding the part renumbering paragraph (14) of that Article as paragraph (15) of that Article and the part adding one paragraph after paragraph (13) of that Article), the provisions amending Article 71-2 of that Act, the provisions amending Article 80 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2009", the part replacing "3.5/1,000" with "5/1,000" in the provisions of items (i) through (iii) of that Article, the part pertaining to item (iv) of that Article, the part replacing "1/1,000" with "3/1,000" in item (v) of that Article, the part adding one paragraph to that Article, and the part renumbering that Article as Article 79 of that Act), the provisions amending Article 80-2 of that Act (excluding the part pertaining to paragraph (1), item (iv) of that Article and the part renumbering that Article as Article 80 of that Act), the provisions amending Article 80-3 of that Act (excluding the part replacing "item (viii)" with "item (x)" and the part renumbering that Article as Article 80-2 of that Act), the provisions amending Article 81 of that Act (limited to the part deleting "or limited company" in paragraph (4) of that Article, the part deleting "or limited company" in paragraph (2) of that Article and the part deleting "or limited company" in paragraph (1) of that Article), the provisions amending Article 82 of that Act (excluding the part replacing "March 31, 2006" with "March 31, 2008"), the provisions amending Article 83-3, paragraph (1), item (i) of that Act and the provisions amending Article 84-5 of that Act (excluding the part replacing "item (xix), (i), (n) of Appended Table 1" with "item (xxiv), (i), (n) of Appended Table 1"), and the provisions amending Article 91-4 of that Act, and the provisions of Articles 77 and 78, Article 88, paragraphs (1) and (2), Article 90, paragraphs (1) through (6) and (9), Article 91, Article 93, paragraph (2), Articles 94, 95, 97, 98 and 108, Article 109, paragraph (1), Articles 110 and 111, Article 112, paragraphs (1), (2), (10), (14), (16), (18) and (20), Articles 115, 116 and 118, Article 120, paragraph (3), Article 121, paragraphs (1) and (2), Articles 122, 124, 127, 128 and 134, Article 135, paragraph (1), Article 136, Article 138, paragraphs (1), (2), (10), (14), (16), (18) and (20), and Articles 141, 142 and 144 of the Supplementary Provisions;
第十三条中租税特別措置法第五条の二第一項の改正規定、同法第八条の二第一項第二号の改正規定、同法第八条の五の改正規定、同法第九条第一項第七号の改正規定、同法第九条の二第一項の改正規定、同法第九条の三第一項第一号の改正規定、同法第二十九条の二の改正規定（同条に三項を加える部分を除く。）、同法第三十二条第二項第一号の改正規定、同法第三十七条の十の改正規定（同条第三項第四号を削る部分、同項第五号を同項第四号とする部分、同項第六号に係る部分及び同号を同項第五号とする部分を除く。）、同法第三十七条の十一第一項の改正規定（同項第三号に係る部分を除く。）、同法第三十七条の十一の二第二項第三号の改正規定、同法第三十七条の十四の二第一項の改正規定、同法第三十七条の十五第一項第一号の改正規定、同法第四十条の四第一項の改正規定（同項第一号に係る部分を除く。）、同法第四十条の五第一項の改正規定（同項第二号中「第二条第二項第二十一号」を「第二条第二項第二十号」に改める部分を除く。）、同法第四十条の八第一項の改正規定（同項第三号中「第二条第二項第二十一号」を「第二条第二項第二十号」に改める部分を除く。）、同法第四十一条の十二の改正規定、同法第五十二条の三の改正規定、同法第五十五条の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十五条の五の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十五条の七の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第五十六条第一項の改正規定、同法第五十七条の改正規定、同法第五十七条の三第一項の改正規定、同法第五十七条の四第一項の改正規定、同法第五十七条の五第一項の改正規定（同項第二号の次に一号を加える部分を除く。）、同条第九項の改正規定、同法第五十七条の六の改正規定、同法第五十七条の七の改正規定、同法第五十七条の八の改正規定、同法第五十七条の九第一項の改正規定、同法第五十八条の改正規定、同法第六十一条第一項の改正規定、同条第二項の改正規定、同条第三項の改正規定、同法第六十一条の二の改正規定、同法第六十一条の三第一項の改正規定、同法第六十一条の四第一項の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、同法第六十二条の三第二項第一号の改正規定、同法第六十三条第三項第十号の改正規定、同法第六十四条第一項の改正規定、同法第六十四条の二第一項の改正規定、同条第七項の改正規定、同法第六十五条の七第一項の改正規定（「、当該事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（確定した決算において利益又は」を「当該事業年度の確定した決算において積立金として積み立てる方法（当該事業年度の決算の確定の日までに」に改める部分に限る。）、同法第六十五条の八第一項の改正規定（「特別勘定として」を「特別勘定を設ける方法（当該事業年度の決算の確定の日までに剰余金の処分により積立金として積み立てる方法を含む。）により」に改める部分に限る。）、同条第七項の改正規定（「終了の時において」を「の確定した決算」に改める部分に限る。）、同法第六十五条の十一第一項の改正規定、同法第六十五条の十二第一項の改正規定、同条第八項の改正規定、同法第六十五条の十三第一項の改正規定、同法第六十五条の十四第一項の改正規定、同条第八項の改正規定、同法第六十五条の十五第一項の改正規定、同法第六十六条の四第三項の改正規定、同法第六十六条の六第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十六条の八第一項の改正規定、同法第六十六条の九の四第一項第三号の改正規定、同法第六十六条の十一の二第二項の改正規定、同法第六十七条の四の改正規定、同法第六十七条の五第一項の改正規定（「第六十七条の五第一項」を「第六十七条の六第一項」に改める部分を除く。）、同法第六十七条の十四第一項の改正規定、同条第九項を削る改正規定、同法第六十七条の十五第一項の改正規定、同条第九項の改正規定、同条第十一項及び第十二項を削る改正規定、同条第十三項の改正規定、同項を同条第十一項とする改正規定、同法第六十八条の三の二第一項の改正規定、同法第六十八条の三の三第一項第一号イの改正規定、同条第四項の改正規定、同法第六十八条の三の四第四項の改正規定、同法第六十八条の三の五第一項の改正規定（「特定目的会社による特定資産の流動化に関する法律等の一部を改正する法律」の下に「（平成十二年法律第九十七号）」を加える部分に限る。）、同条第三項の改正規定、同法第六十八条の三の七第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十八条の三の九第一項の改正規定、同法第六十八条の三の十三第一項第三号の改正規定、同法第六十八条の四十一の改正規定、同法第六十八条の四十三の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十四の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十六の改正規定（同条第一項中「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第六十八条の四十八第一項の改正規定、同法第六十八条の五十の改正規定、同法第六十八条の五十三第一項の改正規定、同法第六十八条の五十四第一項の改正規定、同法第六十八条の五十五第一項の改正規定（「第一号」の下に「又は第一号の二」を加える部分及び同項第一号の次に一号を加える部分を除く。）、同条第九項の改正規定、同法第六十八条の五十六の改正規定、同法第六十八条の五十七の改正規定、同法第六十八条の五十八第一項の改正規定、同条第九項の改正規定、同法第六十八条の五十九第一項の改正規定、同法第六十八条の六十一の改正規定、同法第六十八条の六十四の改正規定、同法第六十八条の六十五第一項の改正規定、同法第六十八条の六十六第一項の改正規定（「資本又は出資の金額」を「資本金の額又は出資金の額」に改める部分に限る。）、同法第六十八条の六十八第二項第一号ハを削る改正規定、同法第六十八条の六十九第三項第十号の改正規定、同法第六十八条の七十第一項の改正規定、同法第六十八条の七十一第一項の改正規定、同条第八項の改正規定、同法第六十八条の七十八第一項の改正規定（「、当該連結事業年度終了の時において」を削り、「損金経理により引当金勘定に繰り入れる方法（当該連結親法人又はその連結子法人の確定した決算において利益又は」を「当該連結親法人又はその連結子法人の当該連結事業年度に係る確定した決算において積立金として積み立てる方法（当該連結親法人又はその連結子法人の当該連結事業年度に係る決算の確定の日までに」に改める部分に限る。）、同法第六十八条の七十九第一項の改正規定（「平成十八年三月三十一日」を「平成二十三年三月三十一日」に、「第十九号」を「第十六号」に、「第二十一号」を「第十八号」に改める部分を除く。）、同条第八項の改正規定（「第二十一号」を「第十八号」に改める部分を除く。）、同法第六十八条の八十二第一項の改正規定、同法第六十八条の八十三第一項の改正規定、同条第九項の改正規定、同法第六十八条の八十四第一項の改正規定、同法第六十八条の八十五第一項の改正規定、同条第九項の改正規定、同法第六十八条の八十五の二第一項の改正規定、同法第六十八条の八十八第三項の改正規定、同法第六十八条の九十第一項の改正規定（同項第一号に係る部分を除く。）、同法第六十八条の九十二第一項の改正規定、同法第六十八条の九十三の四第一項第三号の改正規定、同法第六十八条の九十六第一項の改正規定、同法第六十八条の百二第二項の改正規定、同条第四項の改正規定、同条第十項の改正規定、同法第六十八条の百六第三項を削る改正規定、同法第六十九条の四第三項第四号の改正規定、同法第六十九条の五の改正規定（同条第十四項を同条第十五項とする部分及び同条第十三項の次に一項を加える部分を除く。）、同法第七十一条の二の改正規定、同法第八十条の改正規定（「平成十八年三月三十一日」を「平成二十一年三月三十一日」に改める部分、同条第一号から第三号までの規定中「千分の三・五」を「千分の五」に改める部分、同条第四号に係る部分、同条第五号中「千分の一」を「千分の三」に改める部分、同条に一項を加える部分及び同条を同法第七十九条とする部分を除く。）、同法第八十条の二の改正規定（同条第一項第四号に係る部分及び同条を同法第八十条とする部分を除く。）、同法第八十条の三の改正規定（「第八号」を「第十号」に改める部分及び同条を同法第八十条の二とする部分を除く。）、同法第八十一条の改正規定（同条第四項中「又は有限会社」を削る部分、同条第二項中「又は有限会社」を削る部分及び同条第一項中「又は有限会社」を削る部分に限る。）、同法第八十二条の改正規定（「平成十八年三月三十一日」を「平成二十年三月三十一日」に改める部分を除く。）、同法第八十三条の三第一項第一号の改正規定、同法第八十四条の五の改正規定（「別表第一第十九号（一）カ」を「別表第一第二十四号（一）カ」に改める部分を除く。）並びに同法第九十一条の四の改正規定並びに附則第七十七条、第七十八条、第八十八条第一項及び第二項、第九十条第一項から第六項まで及び第九項、第九十一条、第九十三条第二項、第九十四条、第九十五条、第九十七条、第九十八条、第百八条、第百九条第一項、第百十条、第百十一条、第百十二条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百十五条、第百十六条、第百十八条、第百二十条第三項、第百二十一条第一項及び第二項、第百二十二条、第百二十四条、第百二十七条、第百二十八条、第百三十四条、第百三十五条第一項、第百三十六条、第百三十八条第一項、第二項、第十項、第十四項、第十六項、第十八項及び第二十項、第百四十一条、第百四十二条並びに第百四十四条の規定
Omitted
略
the following provisions: the date specified in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Road Transportation Act, etc. (Act No. 40 of 2006);
次に掲げる規定 道路運送法等の一部を改正する法律（平成十八年法律第四十号）附則第一条第二号に定める日
Omitted
略
the provisions in Article 13 amending Article 90-11, paragraph (1) of the Act on Special Measures Concerning Taxation;
第十三条中租税特別措置法第九十条の十一第一項の改正規定
the provisions in Article 13 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 37-9-3" with "Article 37-9-4" and the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 31-2, paragraph (4) of that Act, the provisions amending Article 31-3, paragraph (1) of that Act, the provisions amending Article 33, paragraph (1) of that Act, the provisions amending Article 35, paragraph (1) of that Act, the provisions amending Article 36-2, paragraph (1) of that Act, the provisions amending Article 37-4 of that Act (limited to the part replacing "Article 37-9-3" with "Article 37-9-4"), the provisions adding one Article after Article 37-9-3 in Chapter II, Section 4, Subsection 8 of that Act, the provisions amending Article 62-3, paragraph (9) of that Act (limited to the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 65-3, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1) of that Act (limited to the part replacing "Article 65-15" with "Article 66"), the provisions amending Article 65-5, paragraph (1) of that Act, the provisions amending Articles 66 and 66-2 of that Act, the provisions amending Article 68-68, paragraph (9) of that Act (limited to the part replacing "Article 68-85-2" with "Article 68-85-3"), the provisions amending Article 68-74, paragraph (1) of that Act, the provisions amending Article 68-75, paragraph (1) and Article 68-76, paragraph (1) of that Act, and the provisions adding one Article after Article 68-85-2 in Chapter III, Section 19, Subsection 4 of that Act, and the provisions of Article 89, paragraph (11), Article 112, paragraph (21) and Article 138, paragraph (21) of the Supplementary Provisions: the date on which the Act Partially Amending the National Property Act, etc. to Promote the Efficient Use of National Property (Act No. 35 of 2006) comes into effect;
第十三条中租税特別措置法の目次の改正規定（「第三十七条の九の三」を「第三十七条の九の四」に改める部分及び「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分に限る。）、同法第三十一条の二第四項の改正規定、同法第三十一条の三第一項の改正規定、同法第三十三条第一項の改正規定、同法第三十五条第一項の改正規定、同法第三十六条の二第一項の改正規定、同法第三十七条の四の改正規定（「第三十七条の九の三」を「第三十七条の九の四」に改める部分に限る。）、同法第二章第四節第八款中第三十七条の九の三の次に一条を加える改正規定、同法第六十二条の三第九項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分に限る。）、同法第六十五条の三第一項の改正規定、同法第六十五条の四第一項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分に限る。）、同法第六十五条の五第一項の改正規定、同法第六十六条及び第六十六条の二の改正規定、同法第六十八条の六十八第九項の改正規定（「第六十八条の八十五の二」を「第六十八条の八十五の三」に改める部分に限る。）、同法第六十八条の七十四第一項の改正規定、同法第六十八条の七十五第一項及び第六十八条の七十六第一項の改正規定並びに同法第三章第十九節第四款中第六十八条の八十五の二の次に一条を加える改正規定並びに附則第八十九条第十一項、第百十二条第二十一項及び第百三十八条第二十一項の規定 国有財産の効率的な活用を推進するための国有財産法等の一部を改正する法律（平成十八年法律第三十五号）の施行の日
the provisions in Article 13 amending Article 14 of the Act on Special Measures Concerning Taxation, the provisions amending Article 33-3, paragraph (1) of that Act, the provisions amending Article 34-2, paragraph (2) of that Act (excluding the part deleting item (xii), (b) of that paragraph, the part renumbering (c) of that item as (b) of that item and (d) of that item as (c) of that item, and the part pertaining to item (xiii) of that paragraph), the provisions amending the table in Article 37-5, paragraph (1) of that Act, the provisions amending Article 47 of that Act, the provisions amending Article 65, paragraph (1) of that Act, the provisions amending Article 65-4, paragraph (1) of that Act (excluding the part replacing "Article 65-15" with "Article 66", the part deleting item (xii), (b) of that paragraph, the part renumbering (c) of that item as (b) of that item and (d) of that item as (c) of that item, and the part pertaining to item (xiii) of that paragraph) and the provisions amending Article 68-34 of that Act, and the provisions of Article 83, paragraphs (10) and (11), Article 89, paragraphs (1), (2), (4), (6) and (10), Article 107, paragraphs (12) and (13), Article 112, paragraphs (4), (5), (7) and (9), Article 133, paragraphs (12) and (13), and Article 138, paragraphs (4), (5), (7) and (9) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the Integrated Promotion of the Improvement of Urban Areas and the Revitalization of Commerce, etc. in City Centers, and Other Matters (Act No. 54 of 2006) comes into effect;
第十三条中租税特別措置法第十四条の改正規定、同法第三十三条の三第一項の改正規定、同法第三十四条の二第二項の改正規定（同項第十二号ロを削る部分、同号ハを同号ロとし、同号ニを同号ハとする部分及び同項第十三号に係る部分を除く。）、同法第三十七条の五第一項の表の改正規定、同法第四十七条の改正規定、同法第六十五条第一項の改正規定、同法第六十五条の四第一項の改正規定（「第六十五条の十五」を「第六十六条」に改める部分、同項第十二号ロを削る部分、同号ハを同号ロとし、同号ニを同号ハとする部分及び同項第十三号に係る部分を除く。）及び同法第六十八条の三十四の改正規定並びに附則第八十三条第十項及び第十一項、第八十九条第一項、第二項、第四項、第六項及び第十項、第百七条第十二項及び第十三項、第百十二条第四項、第五項、第七項及び第九項、第百三十三条第十二項及び第十三項並びに第百三十八条第四項、第五項、第七項及び第九項の規定 中心市街地における市街地の整備改善及び商業等の活性化の一体的推進に関する法律の一部を改正する等の法律（平成十八年法律第五十四号）の施行の日
the provisions in Article 13 amending Article 57-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding one item after item (ii) of that paragraph), the provisions amending paragraph (12) of that Article, the provisions amending Article 68-55, paragraph (1) of that Act (limited to the part adding "or item (i)-2" after "item (i)" and the part adding one item after item (i) of that paragraph) and the provisions amending paragraph (13) of that Article, and the provisions of Article 109, paragraph (7) and Article 135, paragraph (7) of the Supplementary Provisions: the date on which the Act Partially Amending the Insurance Business Act, etc. (Act No. 38 of 2005) comes into effect;
the provisions in Article 13 adding two Articles after Article 82 of the Act on Special Measures Concerning Taxation (limited to the part pertaining to Article 82-3): the date on which the Act Partially Amending the Port and Harbour Act, etc. for Strengthening the Foundations of Maritime Logistics (Act No. 38 of 2006) comes into effect.
第十三条中租税特別措置法第八十二条の次に二条を加える改正規定（第八十二条の三に係る部分に限る。） 海上物流の基盤強化のための港湾法等の一部を改正する法律（平成十八年法律第三十八号）の施行の日