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Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 2007; 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、平成十九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, 2007

次に掲げる規定 平成十九年五月一日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc. ()/", the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Domestic Corporations ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Domestic Corporations That Are Specially Related Shareholders, etc. ()/" and the part changing "Subsection 2 Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Consolidated Corporations ()" to "/Subsection 2 Deleted/Subsection 3 Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Consolidated Corporations That Are Specially Related Shareholders, etc. ()/"), the provision amending (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the merging corporation, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares or contributions of that merging corporation (excluding its own shares or contributions held by that merging corporation; referred to as 'issued shares, etc.' in ), other than the shares or contributions of either one of them" and changing "limited to those that were made" to "excluding those that were not made"), the provision amending (limited to the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending , the provision adding two Articles after , the provision adding one Subsection to Chapter II, Section 4-2 of , the provision adding one Subsection to Chapter III, Section 7-4 of , the provision amending (limited to the part changing "" to ""), the provision renumbering as and adding two Articles after , the provision adding one Subsection to Section 24 of that Chapter and the provision adding one Article after , and the provisions of Article 75, paragraphs (2) and (4), Article 76, Article 77, Article 83, Article 101, Article 109, Article 110, Article 124 and Article 128 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「第二款 居住者の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分、「第二款 内国法人の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である内国法人に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分及び「第二款 連結法人の特定外国信託に係る所得の課税の特例(―)」を「/第二款 削除/第三款 特殊関係株主等である連結法人に係る特定外国法人に係る所得の課税の特例(―)/」に改める部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は合併法人との間に当該合併法人の発行済株式若しくは出資(自己が有する自己の株式又は出資を除く。において「発行済株式等」という。)の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に、「されたものに限る」を「されなかつたものを除く」に改める部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分に限る。)、の改正規定、の次に二条を加える改正規定、第二章第四節の二に一款を加える改正規定、第三章第七節の四に一款を加える改正規定、の改正規定(「」を「」に改める部分に限る。)、をとし、の次に二条を加える改正規定、同章第二十四節に一款を加える改正規定及びの次に一条を加える改正規定並びに附則第七十五条第二項及び第四項、第七十六条、第七十七条、第八十三条、第百一条、第百九条、第百十条、第百二十四条並びに第百二十八条の規定

the following provisions: July 1, 2007

次に掲げる規定 平成十九年七月一日

Omitted

略

in , the provision amending ;

中の改正規定

Omitted

略

the following provisions: January 1, 2008

次に掲げる規定 平成二十年一月一日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (including its heading), the provision amending , the provision amending , the provision amending and and the provision renumbering as and adding one Article after in Chapter V of , and the provisions of Article 74, paragraph (5), Article 78, Article 97, paragraph (3) and Article 120, paragraph (3) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、及びの改正規定並びに第五章中をとし、の次に一条を加える改正規定並びに附則第七十四条第五項、第七十八条、第九十七条第三項及び第百二十条第三項の規定

the following provisions: January 4, 2008;

次に掲げる規定 平成二十年一月四日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing "" to " and "), the provision adding one Article after and the provision renumbering as and adding one Article before in Chapter VIII of , and the provisions of Article 86 of the Supplementary Provisions;

中租税特別措置法の目次の改正規定(「」を「・」に改める部分に限る。)、の次に一条を加える改正規定及び第八章中をとし、の前に一条を加える改正規定並びに附則第八十六条の規定

the following provisions: April 1, 2008

次に掲げる規定 平成二十年四月一日

Omitted

略

in , the provision amending , the provision amending (including its heading), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to and in " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending , the provision amending , the provision deleting , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as , the provision adding one paragraph after , the provision amending , the provision amending , the provision amending , the provision amending , the provision deleting , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in ), the provision amending (including its heading), the provision amending , the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending (excluding the part concerning ), the provision amending (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "constructed ("), the provision amending , the provision amending (limited to the part adding "excluding those acquired through a lease transaction without transfer of ownership;" after "associated facilities ("), the provision amending (excluding the part changing "" to ""), the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through exchange"), the provision amending (limited to the part changing "or exchange" to ", exchange or lease transaction without transfer of ownership"), the provision amending (excluding the part concerning and ), the provision amending (excluding the part concerning and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in and the part changing "" to "" in ), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending (excluding the part deleting "or " and changing ", corporations specified by Cabinet Order" to "corporations specified by Cabinet Order, and, for corporations listed in , large-scale corporations prescribed in , respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision deleting , the provision amending , the provision renumbering as and adding one paragraph after , the provision renumbering as , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as and adding one paragraph after , the provision deleting , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in , the part changing "" to "" in and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in and the part changing "" to "" in ), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "the case"), the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "the case"), the provision amending (excluding the part concerning ), the provision amending (limited to the part adding "(excluding the case where that industrial machinery, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "is provided for use"), the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "the case"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through"), the provision amending , the provision amending (excluding the part concerning and the part concerning ), the provision amending (excluding the part concerning and the part changing "" to "" and "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending the heading of , the provision amending (limited to the part deleting "and " and "(hereinafter referred to as 'business base strengthening equipment' in )" and changing "referred to as 'specified business base strengthening equipment' in the following paragraphs up to " to "referred to as 'business base strengthening equipment' hereinafter in ", "or specified business base strengthening equipment" to "or business base strengthening equipment" and "that specified business base strengthening equipment" to "that business base strengthening equipment"), the provision amending (excluding the part deleting "or " and changing ", consolidated corporations specified by Cabinet Order" to "consolidated corporations specified by Cabinet Order, and, for consolidated corporations listed in , large-scale consolidated corporations prescribed in , respectively," and the part changing "base acquisition cost" to "acquisition cost"), the provision deleting , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to ""), the provision renumbering as , the provision deleting , the provision amending , the provision renumbering as and adding one paragraph after , the provision amending , the provision renumbering as and renumbering as , the provision amending , the provision renumbering as , the provision amending (excluding the part changing "" to "" and the part changing "" to ""), the provision renumbering as , the provision amending , the provision renumbering as , the provision amending , the provision renumbering as and adding one paragraph after , the provision deleting , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2012"), the provision amending , the provision amending (including its heading) (excluding the part changing "March 31, 2007" to "March 31, 2012" in , the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending (including its heading) (excluding the part changing "" to "" in , and the part changing "" to "" and the part changing "" to "" in ), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where those research facilities acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those conservation project assets, etc. acquired through a lease transaction without transfer of ownership are provided for that use)" after "provided for use"), the provision amending (excluding the part concerning of the table in ), the provision amending (limited to the part adding "(excluding the case where that equipment for business innovation acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that specified telecommunications equipment, etc. acquired through a lease transaction without transfer of ownership is provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where that recycling equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending , the provision amending (limited to the part adding "(excluding the case where that medical equipment, etc. acquired through a lease transaction without transfer of ownership is provided for that use)" after "provided for use"), the provision amending (limited to the part adding "excluding the case where those replacement hospital buildings, etc. acquired through a lease transaction without transfer of ownership are provided for that use, and" after "the case ("), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "associated facilities"), the provision amending (limited to the part adding "(excluding those acquired through a lease transaction without transfer of ownership)" after "constructed"), the provision amending , the provision amending , the provision amending (limited to the part adding "(excluding the case where that good-quality rental housing for the elderly acquired through a lease transaction without transfer of ownership is provided for lease)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those specified redevelopment buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending (limited to the part adding "(excluding the case where those warehouse buildings, etc. acquired through a lease transaction without transfer of ownership are provided for use in that business)" after "provided for use"), the provision amending , the provision amending , the provision amending (excluding the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part adding ", those through a lease transaction without transfer of ownership" after "those through") and the provision amending , and the provisions of Article 65, Article 66, Article 67, paragraph (4), Article 68, Article 69, Article 70, paragraphs (1), (8), (13) and (16), Article 72, Article 74, paragraphs (3), (13) and (14), Article 88, Article 89, Article 90, paragraph (6), Article 91, Article 92, Article 93, paragraphs (1), (11), (16) and (19), Article 97, paragraphs (1) and (7), Article 104, Article 112, Article 113, Article 114, paragraph (6), Article 115, Article 116, Article 117, paragraphs (1), (11), (16) and (19), Article 120, paragraphs (1) and (7) and Article 126 of the Supplementary Provisions;

中の改正規定、(見出しを含む。)の改正規定、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下まで及びにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定、の改正規定、を削る改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の次に一項を加える改正規定、の改正規定、の改正規定、の改正規定、の改正規定、を削る改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、(見出しを含む。)の改正規定、の改正規定、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(「供したとき」の下に「(所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「建設したもの(」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。)、の改正規定、の改正規定(「附属設備(」の下に「所有権移転外リース取引により取得したものを除く。」を加える部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)、の改正規定(「又は交換」を「、交換又は所有権移転外リース取引」に改める部分に限る。)、の改正規定(及びに係る部分を除く。)、の改正規定(に係る部分及び中「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下までにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定(「又は」を削り、「、政令で定める法人を」を「政令で定める法人を、同項第四号に掲げる法人にあつてはに規定する大規模法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。)、を削る改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分を除く。)、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に一項を加える改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分を除く。)、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとし、の次に一項を加える改正規定、を削る改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、の改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分及び中「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(「供したとき」の下に「(所有権移転外リース取引により取得した当該工業用機械等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「附属設備」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定(「建設したもの」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)、の改正規定、の改正規定(に係る部分及びに係る部分を除く。)、の改正規定(に係る部分及び中「」を「」に、「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の見出しの改正規定、の改正規定(「及び」及び「(以下において「事業基盤強化設備」という。)」を削り、「以下までにおいて「特定事業基盤強化設備」」を「以下において「事業基盤強化設備」」に、「又は特定事業基盤強化設備」を「又は事業基盤強化設備」に、「当該特定事業基盤強化設備」を「当該事業基盤強化設備」に改める部分に限る。)、の改正規定(「又は」を削り、「、政令で定める連結法人を」を「政令で定める連結法人を、同項第四号に掲げる連結法人にあつてはに規定する大規模連結法人をそれぞれ」に改める部分及び「基準取得価額」を「取得価額」に改める部分を除く。)、を削る改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分を除く。)、をとする改正規定、を削る改正規定、の改正規定、をとし、の次に一項を加える改正規定、の改正規定、をとし、をとする改正規定、の改正規定、をとする改正規定、の改正規定(「」を「」に改める部分及び「」を「」に改める部分を除く。)、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとし、の次に一項を加える改正規定、を削る改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分を除く。)、の改正規定、(見出しを含む。)の改正規定(中「平成十九年三月三十一日」を「平成二十四年三月三十一日」に改める部分、中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、(見出しを含む。)の改正規定(中「」を「」に改める部分並びに中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該研究施設をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該保全事業等資産をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(の表のに係る部分を除く。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該事業革新設備をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定電気通信設備等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該再商品化設備等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該医療用機器等をその用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「場合(」の下に「所有権移転外リース取引により取得した当該建替え病院用等建物をその用に供した場合を除き、」を加える部分に限る。)、の改正規定(「附属設備」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定(「建設したもの」の下に「(所有権移転外リース取引により取得したものを除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該高齢者向け優良賃貸住宅を賃貸の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該特定再開発建築物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定(「供した場合」の下に「(所有権移転外リース取引により取得した当該倉庫用建物等をその事業の用に供した場合を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「よるもの」の下に「、所有権移転外リース取引によるもの」を加える部分に限る。)及びの改正規定並びに附則第六十五条、第六十六条、第六十七条第四項、第六十八条、第六十九条、第七十条第一項、第八項、第十三項及び第十六項、第七十二条、第七十四条第三項、第十三項及び第十四項、第八十八条、第八十九条、第九十条第六項、第九十一条、第九十二条、第九十三条第一項、第十一項、第十六項及び第十九項、第九十七条第一項及び第七項、第百四条、第百十二条、第百十三条、第百十四条第六項、第百十五条、第百十六条、第百十七条第一項、第十一項、第十六項及び第十九項、第百二十条第一項及び第七項並びに第百二十六条の規定

the following provisions: the date on which the comes into effect

次に掲げる規定 の施行の日

Omitted

略

in , the provision amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part changing " and " to "" and the part changing "" to ""), the provision amending , the provision adding one Article after in Chapter I of , the provision amending (limited to the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending (limited to the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing ", specified-purpose trusts" to "or beneficial interests in specified trusts that issue beneficiary certificates, bond-type beneficial interests"), the provision amending (excluding the part changing "beneficiary certificates" to "beneficial interests"), the provision amending , the provision renumbering as , the provision adding one paragraph after , the provision adding one paragraph to , the provision adding one Article after , the provision amending , the provision amending , the provision amending (excluding the part changing "" to "" and the part changing "" to "" in ), the provision amending , the provision amending (limited to the part adding "(including a merger of trusts related to a trust subject to corporate taxation; the same applies hereinafter in )" after "merger of a corporation" and the part adding "(including a Trust Corporation prescribed in Article 6-3 of the Income Tax Act related to a trust subject to corporate taxation that is a new trust resulting from a merger of trusts)" after "merging corporation"), the provision amending (excluding the part changing "or contributions other than" to "or contributions, or of shares or contributions of a corporation that has, with the successor corporation in a company split, a relationship specified by Cabinet Order as a relationship of holding all of the issued shares, etc. of that successor corporation in a company split, other than the shares or contributions of either one of them" and the part changing "limited to those that were made" to "excluding those that were not made"), the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and adding "(excluding specified stock investment trusts prescribed in )" after "securities investment trusts for shares and similar interests" in and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending Chapter II, Section 4-2, Subsection 2 of that Act, the provision amending (including its heading), the provision amending , the provision amending , the provision amending and and , the provision amending (limited to the part concerning and the part changing "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending (b) of (excluding the part changing "" to "" and the part changing "" to "" in (b)(2) of ), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "shares, etc." to "number of shares, etc."), the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Chapter III, Section 7-4, Subsection 2 of that Act, the provision amending , the provision amending the heading preceding , the provision amending , the provision amending , the provision deleting , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as , the provision amending (including its heading) (excluding the part concerning ), the provision renumbering as and adding one Article after , the provision deleting , the provision amending , the provision amending and , the provision amending , the provision amending (limited to the part concerning and the part changing "" to "" and "" to "" in ), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending , the provision amending and , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision adding two paragraphs to , the provision amending , the provision amending , the provision amending Section 24, Subsection 2 of that Chapter, the provision amending the heading preceding , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision deleting and , the provision amending , the provision renumbering as and adding one Article after in Chapter VI, Section 1 of and the provision amending , and the provisions of Article 57, Article 59, Articles 61 through 64, Article 74, paragraph (2), Article 75, paragraphs (1), (3) and (5) through (8), Article 81, paragraph (2), Article 82, Article 84, Article 99, paragraph (2), Article 100, Article 105, Article 111, Article 122, paragraph (2), Article 123, Article 127, Article 129, Article 130, Article 133 and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending (limited to the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'") and the provision amending (limited to the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''");

中租税特別措置法の目次の改正規定(「・」を「―」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、第一章中の次に一条を加える改正規定、の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分に限る。)、の改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、の改正規定(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(「、特定目的信託」を「若しくは特定受益証券発行信託の受益権、社債的受益権」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分を除く。)、の改正規定、をとする改正規定、の次に一項を加える改正規定、に一項を加える改正規定、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定(中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定(「法人の合併」の下に「(法人課税信託に係る信託の併合を含む。以下において同じ。)」を加える部分及び「合併法人」の下に「(信託の併合に係る新たな信託である法人課税信託に係る所得税法第六条の三に規定する受託法人を含む。)」を加える部分に限る。)、の改正規定(「又は出資以外の」を「若しくは出資又は分割承継法人との間に当該分割承継法人の発行済株式等の全部を保有する関係として政令で定める関係がある法人の株式若しくは出資のいずれか一方の株式又は出資以外の」に改める部分及び「されたものに限る」を「されなかつたものを除く」に改める部分を除く。)、の改正規定、の改正規定、の改正規定(中「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、第二章第四節の二第二款の改正規定、(見出しを含む。)の改正規定、の改正規定、の改正規定、及び並びにの改正規定、の改正規定(に係る部分及び中「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、イの改正規定、ロの改正規定(ロ(2)中「」を「」に改める部分及び「」を「」に改める部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「株式等」を「株式等の数」に改める部分を除く。)、の改正規定、に二項を加える改正規定、の改正規定、の改正規定、第三章第七節の四第二款の改正規定、の改正規定、の前の見出しの改正規定、の改正規定、の改正規定、を削る改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとする改正規定、(見出しを含む。)の改正規定(に係る部分を除く。)、をとし、の次に一条を加える改正規定、を削る改正規定、の改正規定、及びの改正規定、の改正規定、の改正規定(に係る部分及び中「」を「」に、「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定、及びの改正規定、ロの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、に二項を加える改正規定、の改正規定、の改正規定、同章第二十四節第二款の改正規定、の前の見出しの改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、及びを削る改正規定、の改正規定、第六章第一節中をとし、の次に一条を加える改正規定並びにの改正規定並びに附則第五十七条、第五十九条、第六十一条から第六十四条まで、第七十四条第二項、第七十五条第一項、第三項及び第五項から第八項まで、第八十一条第二項、第八十二条、第八十四条、第九十九条第二項、第百条、第百五条、第百十一条、第百二十二条第二項、第百二十三条、第百二十七条、第百二十九条、第百三十条、第百三十三条並びにの規定並びにの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分に限る。)及びの改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分に限る。)

the following provisions: the date on which the comes into effect

次に掲げる規定 の施行の日

Omitted

略

in , the provision amending (excluding the part changing "specified-purpose trust" to "specified trust that issues beneficiary certificates" and adding "(excluding dividends of surplus prescribed in )" after "dividends, etc. prescribed in"), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "securities companies" to "financial instruments business operators"), the provision amending (excluding the part adding "and book-entry local government bonds" after "book-entry government bonds"), the provision amending , the provision amending (limited to the part changing "securities companies, etc." to "financial instruments business operators, etc."), the provision amending , the provision amending , the provision amending , the provision amending (excluding the part changing "dividends, etc. that" to "dividends of surplus that" in and the part changing "" to "" in ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (excluding the part concerning ), the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests" and "" to "" in , the part changing "beneficiary certificates (" to "beneficial interests (" and "to beneficiary certificates" to "to beneficial interests" in , the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (limited to the part changing "beneficiary certificates" to "beneficial interests"), the provision amending (including its heading), the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to "" in ), the provision amending (limited to the part concerning , the part concerning (excluding the part concerning ) and the part concerning ), the provision amending , the provision amending (excluding the part changing "December 31, 2007" to "December 31, 2008" in , the part changing "" to "" and adding "(excluding specified stock investment trusts prescribed in )" after "securities investment trusts for shares and similar interests", and the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending (excluding the part concerning , the part changing "deposited for custody in that account" to "entered or recorded in the book-entry transfer account register for that account, or deposited for custody in that account" and "deposit for custody or" to "entry or record in the book-entry transfer account register or deposit for custody, or" in , and the part changing "deposit for custody of listed shares, etc." to "entry or record in the book-entry transfer account register or deposit for custody of listed shares, etc.", "that deposit for custody" to "that entry or record or deposit for custody", "deposit for custody in" to "entry or record or deposit for custody in" and "deposit for custody at" to "entry or record in the book-entry transfer account register or deposit for custody at" in ), the provision amending (excluding the part concerning and the part concerning ), the provision amending , the provision amending , the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009" in ), the provision amending (excluding the part changing "" to "the items of " in , renumbering as , renumbering as , adding "or any other similar transfer of specified listed shares, etc. specified by Cabinet Order" after "transfer" in and renumbering as , and adding one item after ), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "" to "" and the part changing "" to ""), the provision amending , the provision amending , the provision amending , the provision amending , the provision amending the row for in the table in , the provision amending the row for in the table in , the provision amending , the provision amending , the provision amending , the provision amending and , the provision amending and the provision amending (excluding the part changing "March 31, 2007" to "March 31, 2009"), and the provisions of Articles 85 and of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision amending through the Reform of Securities Settlement Systems, etc. (excluding the part changing "'to persons with disabilities, etc.'" to "'to persons with disabilities, etc.', the phrase 'or distribution of proceeds' is deemed to be replaced with ', distribution of proceeds, or dividend of surplus (meaning a dividend of surplus prescribed in (Dividend Income); the same applies hereinafter in )', and the phrase 'corresponding interest or distribution of proceeds' is deemed to be replaced with 'corresponding interest, distribution of proceeds, or dividend of surplus'"), the provision amending (excluding the part changing "'or distribution of proceeds'" to "', distribution of proceeds, or dividend of surplus prescribed in (Dividend Income)', the phrase 'Trust Act' in is deemed to be replaced with 'Act on Charitable Trust', and the phrase '' is deemed to be replaced with ''"), the provision amending and the provision adding the following as the second sentence of ;

中の改正規定(「特定目的信託」を「特定受益証券発行信託」に改め、「規定する配当等」の下に「(に規定する剰余金の配当を除く。)」を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定(「証券業者」を「金融商品取引業者」に改める部分に限る。)、の改正規定(「振替国債」の下に「及び振替地方債」を加える部分を除く。)、の改正規定、の改正規定(「証券業者等」を「金融商品取引業者等」に改める部分に限る。)、の改正規定、ロの改正規定、の改正規定、の改正規定(中「配当等で」を「剰余金の配当で」に改める部分及び中「」を「」に改める部分を除く。)、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、の改正規定(に係る部分を除く。)、の改正規定(中「受益証券」を「受益権」に、「」を「」に改める部分、中「受益証券(」を「受益権(」に、「受益証券に」を「受益権に」に改める部分、に係る部分及びに係る部分に限る。)、の改正規定、の改正規定、の改正規定(「受益証券」を「受益権」に改める部分に限る。)、(見出しを含む。)の改正規定、の改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定、の改正規定(中「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定(に係る部分、に係る部分(に係る部分を除く。)及びに係る部分に限る。)、の改正規定、の改正規定(中「平成十九年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「」を「」に改め、「株式等証券投資信託」の下に「(に規定する特定株式投資信託を除く。)」を加える部分並びに中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定(に係る部分、中「その口座に保管の委託」を「その口座に係る振替口座簿に記載若しくは記録がされ、又はその口座に保管の委託」に、「保管の委託又は」を「振替口座簿への記載若しくは記録若しくは保管の委託又は」に改める部分及び中「上場株式等の保管の委託」を「上場株式等の振替口座簿への記載若しくは記録又は保管の委託」に、「当該保管の委託」を「当該記載若しくは記録又は保管の委託」に、「に保管の委託」を「に記載若しくは記録又は保管の委託」に、「おいて保管の委託」を「おいて振替口座簿への記載若しくは記録又は保管の委託」に改める部分を除く。)、の改正規定(に係る部分及びに係る部分を除く。)、の改正規定、の改正規定、の改正規定(中「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)、の改正規定(中「」を「各号」に改め、をとし、をとし、中「譲渡」の下に「その他これに類する特定上場株式等の譲渡として政令で定めるもの」を加え、をとし、の次に一号を加える部分を除く。)、の改正規定、の改正規定、の改正規定、の改正規定、イの改正規定、ロ(2)の改正規定(「」を「」に改める部分及び「」を「」に改める部分に限る。)、の改正規定、ホの改正規定、の改正規定、の改正規定、の表の項の改正規定、の表の項の改正規定、の改正規定、の改正規定、の改正規定、及びの改正規定、の改正規定並びにの改正規定(「平成十九年三月三十一日」を「平成二十一年三月三十一日」に改める部分を除く。)並びに附則第八十五条及びの規定並びに中証券決済制度等のの改正規定(「「障害者等に」」を「「障害者等に」と、「又は収益の分配の」とあるのは「、収益の分配又は剰余金の配当((配当所得)に規定する剰余金の配当をいう。以下において同じ。)の」と、「対応する利子又は収益の分配」とあるのは「対応する利子、収益の分配又は剰余金の配当」」に改める部分を除く。)、の改正規定(「「又は収益の分配」」を「「、収益の分配又は(配当所得)に規定する剰余金の配当」と、中「信託法」とあるのは「公益信託ニ関スル法律」と、「」とあるのは「」」に改める部分を除く。)、の改正規定及びに後段として次のように加える改正規定

Omitted

略

in , the provision amending (excluding the part changing "securities companies" to "financial instruments business operators"), the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending and the provision amending , and the provisions of Article 73 of the Supplementary Provisions, and, in of the Supplementary Provisions, the provision adding the following as the second sentence of through the Reform of Securities Settlement Systems, etc. and the provision adding the following as the second sentence of : the date on which the comes into effect;

中の改正規定(「証券業者」を「金融商品取引業者」に改める部分を除く。)、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定及びの改正規定並びに附則第七十三条の規定並びに中証券決済制度等のに後段として次のように加える改正規定及びに後段として次のように加える改正規定 の施行の日

in , the provision amending (limited to the part adding one item after ), the provision amending (limited to the part adding one item after ) and the provision amending (limited to the part adding one item after ), and the provisions of Article 67, paragraph (3), Article 90, paragraph (5) and Article 114, paragraph (5) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定(の次に一号を加える部分に限る。)、の改正規定(の次に一号を加える部分に限る。)及びの改正規定(の次に一号を加える部分に限る。)並びに附則第六十七条第三項、第九十条第五項及び第百十四条第五項の規定 の施行の日

in , the provision amending , the provision amending , the provision amending and the provision amending , and the provisions of Article 70, paragraph (4), Article 93, paragraph (4) and Article 117, paragraph (4) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、イの改正規定、の改正規定及びの改正規定並びに附則第七十条第四項、第九十三条第四項及び第百十七条第四項の規定 の施行の日

in , the provision amending and the provision amending , and the provisions of Article 70, paragraph (7), Article 93, paragraph (10) and Article 117, paragraph (10) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及びの改正規定並びに附則第七十条第七項、第九十三条第十項及び第百十七条第十項の規定 の施行の日

in , the provision amending (excluding the part concerning ), the provision amending (limited to the part concerning , the part renumbering as and moving down by one item each, the part renumbering as , renumbering as and moving down by one item each, the part renumbering as , renumbering as and adding one item after , and the part concerning ), the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" and the part adding ", those by lease transactions without transfer of ownership" after "those by exchange"), the provision amending and and (limited to the part changing "" to ""), the provision amending (limited to the part changing "" to "" in the row for in the table in ), the provision amending , the provision amending , the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending (limited to the part concerning , the part renumbering as and moving down by one item each, the part renumbering as , renumbering as , moving down by one item each and adding one item after , and the part concerning and ), the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending , and , the provision amending (limited to the part changing "" to ""), the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" in ), the provision amending (limited to the part changing "" to ""), the provision amending , the provision amending (limited to the part changing "" to ""), the provision amending and , the provision amending , the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008"), the provision amending , and , the provision amending (limited to the part changing "" to ""), the provision amending (excluding the part changing "December 31, 2006" to "December 31, 2008" in ), the provision amending (limited to the part changing "" to "") and the provision amending the table in , and the provisions of Article 74, paragraphs (1), (6) and (12), Article 97, paragraphs (4) and (6), Article 120, paragraphs (4) and (6) and of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定(に係る部分を除く。)、の改正規定(に係る部分、をとし、を一号ずつ繰り下げる部分、をとし、をとし、を一号ずつ繰り下げる部分、をとし、をとし、の次に一号を加える部分及びに係る部分に限る。)、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分及び「交換によるもの」の下に「、所有権移転外リース取引によるもの」を加える部分を除く。)、及び並びにの改正規定(「」を「」に改める部分に限る。)、の改正規定(の表の項中「」を「」に改める部分に限る。)、の改正規定、の改正規定、の改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(に係る部分、をとし、を一号ずつ繰り下げる部分、をとし、をとし、を一号ずつ繰り下げ、の次に一号を加える部分並びに及びに係る部分に限る。)、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、、及びの改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の改正規定(「」を「」に改める部分に限る。)、及びの改正規定、の改正規定、の改正規定(「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、、及びの改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定(中「平成十八年十二月三十一日」を「平成二十年十二月三十一日」に改める部分を除く。)、の改正規定(「」を「」に改める部分に限る。)並びにの表の改正規定並びに附則第七十四条第一項、第六項及び第十二項、第九十七条第四項及び第六項、第百二十条第四項及び第六項並びにの規定 の施行の日

in , the provision amending , the provision amending (limited to the part changing "Independent Administrative Institution National Museum" to "Independent Administrative Institution National Institutes for Cultural Heritage") and the provision amending , and the provisions of Article 74, paragraph (4), Article 80, Article 97, paragraph (2) and Article 120, paragraph (2) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定(「独立行政法人国立博物館」を「独立行政法人国立文化財機構」に改める部分に限る。)及びの改正規定並びに附則第七十四条第四項、第八十条、第九十七条第二項及び第百二十条第二項の規定 の施行の日

in , the provision amending and the provisions of Article 132, paragraph (8) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定及び附則第百三十二条第八項の規定 の施行の日

the provisions of Article 132, paragraphs (6) and (7) of the Supplementary Provisions: the date on which the comes into effect.

附則第百三十二条第六項及び第七項の規定 の施行の日

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