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Supplementary Provisions

附 則

Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 2020; 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、令和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。

Omitted

略

the provisions in amending the table of contents of the Electricity Business Act, the provisions amending , the provisions amending the title of Chapter V of and the provisions amending , and the provisions of , , and , and the provisions of , , , , (limited to the part pertaining to and , and , and and and of the Supplementary Provisions), , , , (excluding ), , , (excluding ), and of the Supplementary Provisions, the provisions of of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of of the Supplementary Provisions, the provisions of of the Supplementary Provisions (excluding the amending provisions set forth in item (v)), the provisions of Article 84 of the Supplementary Provisions, and the provisions in of the Supplementary Provisions amending No. 103 of Appended Table 1 of the : the date specified by Cabinet Order within a period not exceeding one year and six months from the date of promulgation;

中電気事業法目次の改正規定、の改正規定、第五章の章名の改正規定及びの改正規定並びに、、及びの規定並びに、、、、(及び、及び、及び並びに及びに係る部分に限る。)、、、、(を除く。)、、、(を除く。)、及びの規定、の規定(第五号に掲げる改正規定を除く。)、の規定、の規定(第五号に掲げる改正規定を除く。)、附則第八十四条の規定並びに中の改正規定 公布の日から起算して一年六月を超えない範囲内において政令で定める日

Omitted

略

the provisions of (excluding the amending provisions set forth in item (iii)) and the provisions of , and the provisions of , , , , (excluding ), , (limited to the part pertaining to of the Supplementary Provisions), (excluding ), , , , (limited to the part pertaining to and , , , , and , , and of the Supplementary Provisions), , , (excluding ), , , (limited to the part pertaining to items (iv) through (vi)), (limited to the part pertaining to and (limited to the part pertaining to items (iv) through (vi)) of the Supplementary Provisions), , and of the Supplementary Provisions, the provisions in of the Supplementary Provisions amending and , the provisions of and of the Supplementary Provisions, the provisions in of the Supplementary Provisions amending (limited to the part pertaining to ), the provisions in of the Supplementary Provisions amending No. 101 of and the provisions amending No. 104, (viii) of that Table, the provisions of of the Supplementary Provisions, the provisions in of the Supplementary Provisions amending (limited to the part replacing "power generation balancing supply" with "electric energy balancing supply"), and the provisions of , and of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding two years and six months from the date of promulgation.

の規定(第三号に掲げる改正規定を除く。)及びの規定並びに、、、、(を除く。)、、(に係る部分に限る。)、(を除く。)、、、、(及び、、、、及び、、及びに係る部分に限る。)、、、(を除く。)、、、(第四号から第六号までに係る部分に限る。)、(及び(第四号から第六号までに係る部分に限る。)に係る部分に限る。)、、及びの規定、中及びの改正規定、及びの規定、中の改正規定(に係る部分に限る。)、中の改正規定及び同表(八)の改正規定、の規定、中イの改正規定(「発電量調整供給」を「電力量調整供給」に改める部分に限る。)並びに、及びの規定 公布の日から起算して二年六月を超えない範囲内において政令で定める日

Supplementary Provisions, Article 84Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act

第八十四条(法人税法の一部改正に伴う経過措置)

With regard to Fixed Assets prescribed in of the Former Corporation Tax Act that a corporation acquired before the Item (iii) Effective Date with monies or materials delivered to it before the Item (iii) Effective Date by users prescribed in prior to the amendment by the provisions of (hereinafter referred to as "the Former Corporation Tax Act" in this paragraph) and that constitute facilities necessary for the business listed in , and with regard to Fixed Assets prescribed in Article 2, item (xxii) of the Corporation Tax Act as amended by the provisions of (referred to as "the New Corporation Tax Act" in the following paragraph) that the corporation acquires on or after the Item (iii) Effective Date with those monies or materials and that constitute facilities necessary for the heat supply business prescribed in of the Supplementary Provisions, the provisions then in force continue to govern.

法人が第三号施行日前にの規定による改正前の法人税法(以下この項において「旧法人税法」という。)に規定する受益者から交付を受けた金銭又は資材をもって第三号施行日前に取得したに掲げる事業に必要な施設を構成するに規定する固定資産及び当該金銭又は資材をもって第三号施行日以後に取得するに規定する熱供給事業に必要な施設を構成するの規定による改正後の法人税法(次項において「新法人税法」という。)に規定する固定資産については、なお従前の例による。

The provisions of Article 45 of the New Corporation Tax Act apply by deeming the business of providing designated former supply area heat supply operated by a deemed heat supply business operator to be a business listed in any of the items of , and a person receiving a heat supply to be a user prescribed in , respectively.

みなし熱供給事業者が営む指定旧供給区域熱供給を行う事業は各号に掲げる事業と、熱供給を受ける者はに規定する受益者と、それぞれみなして、の規定を適用する。

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