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Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 2010; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、平成二十二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: June 1, 2010

次に掲げる規定 平成二十二年六月一日

Omitted

略

the provisions in amending the table of contents of the Corporation Tax Act (limited to the part replacing "" with ""), amending (limited to the part replacing "" with "", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending , amending (limited to the part replacing "200,000 yen" with "500,000 yen"), amending , amending (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting , amending , and renumbering as ;

中法人税法の目次の改正規定(「」を「」に改める部分に限る。)、の改正規定(「」を「」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。)、の改正規定、の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、の改正規定、の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、を削る改正規定、の改正規定及びをとする改正規定

Omitted

略

the following provisions: October 1, 2010

次に掲げる規定 平成二十二年十月一日

Omitted

略

the provisions of (excluding the provisions amending the table of contents of the Corporation Tax Act (limited to the part replacing "" with ""), renumbering as and adding two items after , amending (limited to the part replacing "issued shares or capital contributions (excluding the shares that the corporation holds in itself and the capital contributions made thereby; hereinafter referred to as "issued shares, etc." in )" with "issued shares, etc."), amending (limited to the part replacing "six months" with "three months"), amending , amending , amending (excluding the part adding "in the case of the amount listed in item (i)," after "amount (" and replacing "those listed in " with "those and those pertaining to a qualified in-kind distribution" in , the part replacing "" with "" in , renumbering as , and adding one paragraph after , and the part replacing "qualified post-formation acquisition of assets" with "qualified in-kind distribution" and "" with " and " in ), amending , amending (excluding the part adding "(referred to as a "short sale of securities" in )" after "short sale of securities prescribed in" and "and " after "", and the part adding "; the same applies in " after "excluding" and "(referred to as the "amount of deemed settlement gains or losses" in )" after "the amount equivalent to"), amending , amending , amending (excluding the part pertaining to , the part renumbering as , and the part renumbering as and adding one item after ), amending (excluding the part replacing "" with ""), amending (limited to the part replacing "consolidated corporation shares, etc." with "wholly owned subsidiary shares, etc."), amending (excluding the part renumbering as ), amending (excluding the part renumbering as ), amending the proviso to , amending the items of , amending , amending (excluding the part renumbering as ), amending (excluding the part renumbering as ), amending , amending (limited to the part replacing "that is a consolidated parent corporation" with "that is a consolidated parent corporation or a consolidated subsidiary corporation, between it and another corporation" and the part pertaining to ), renumbering as and deleting , amending , renumbering as and adding one paragraph after , adding one paragraph after , amending , amending , amending , amending , amending (limited to the part replacing "" with "", "five years" with "10 years", and "5,000,000 yen" with "10,000,000 yen"), amending , amending (limited to the part replacing "200,000 yen" with "500,000 yen"), amending , amending (limited to the part replacing "200,000 yen" with "500,000 yen"), deleting , amending , and renumbering as (referred to as the "amending provisions other than those on organizational restructuring, etc." in Articles 10 and 12 of the Supplementary Provisions)), and the provisions of Article 10, paragraph (2), Articles 13 through 16, Articles 18 through 23, Article 24, paragraph (2), Article 25, Article 26, paragraphs (10) and (13), Article 27, , Article 134, (limited to the provisions amending ), and of the Supplementary Provisions;

の規定(法人税法の目次の改正規定(「」を「」に改める部分に限る。)、をとし、の次に二号を加える改正規定、の改正規定(「発行済株式又は出資(自己が有する自己の株式又は出資を除く。以下において「発行済株式等」という。)」を「発行済株式等」に改める部分に限る。)、の改正規定(「六月」を「三月」に改める部分に限る。)、の改正規定、の改正規定、の改正規定(中「金額(」の下に「に掲げる金額にあつては、」を加え、「第一号に掲げるもの」を「もの及び適格現物分配に係るもの」に改める部分、中「」を「」に改め、をとし、の次に一項を加える部分及び中「適格事後設立」を「適格現物分配」に、「」を「及び」に改める部分を除く。)、の改正規定、の改正規定(「規定する有価証券の空売り」の下に「(において「有価証券の空売り」という。)」を、「」の下に「及び」を加える部分及び「除く」の下に「。において同じ」を、「相当する金額」の下に「(において「みなし決済損益額」という。)」を加える部分を除く。)、の改正規定、の改正規定、の改正規定(に係る部分、をとする部分及びをとし、の次に一号を加える部分を除く。)、の改正規定(「」を「」に改める部分を除く。)、の改正規定(「連結法人株式等」を「完全子法人株式等」に改める部分に限る。)、の改正規定(をとする部分を除く。)、の改正規定(をとする部分を除く。)、ただし書の改正規定、各号の改正規定、の改正規定、の改正規定(をとする部分を除く。)、の改正規定(をとする部分を除く。)、の改正規定、の改正規定(「である連結親法人が」を「である連結親法人又は連結子法人と他の法人との間で」に改める部分及びに係る部分に限る。)、をとし、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、の改正規定(「」を「」に、「五年」を「十年」に、「五百万円」を「千万円」に改める部分に限る。)、の改正規定、の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、の改正規定、の改正規定(「二十万円」を「五十万円」に改める部分に限る。)、を削る改正規定、の改正規定及びをとする改正規定(附則第十条及び第十二条において「組織再編成等以外の改正規定」という。)を除く。)並びに附則第十条第二項、第十三条から第十六条まで、第十八条から第二十三条まで、第二十四条第二項、第二十五条、第二十六条第十項及び第十三項、第二十七条、、第百三十四条、(の改正規定に限る。)並びにの規定

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