Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of April 1, 2007; provided, however, that the provisions set forth in the following items come into effect as of the respective dates specified in those items.
この省令は、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 provisions amending the table of contents (limited to the portion replacing "Article 23-2" with "Article 23-2 through Article 23-4"), the provisions that, in Part II, Chapter I, Section 3, Subsection 1-2, redesignate Article 23-2 as Article 23-4 and add two Articles before that Article, the provisions amending Appended Table V (7) (limited to the portion pertaining to Note 2 (2) (b) of that table (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)") and the portion pertaining to Note 2 (2) (c) of that table), the provisions amending Appended Table V (29) (limited to the portion pertaining to Note 2 (2) (b) of that table (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)") and the portion pertaining to Note 2 (2) (c) of that table), and the provisions of Article 7, paragraph (4) of the Supplementary Provisions: May 1, 2007;
目次の改正規定（「第二十三条の二」を「第二十三条の二―第二十三条の四」に改める部分に限る。）、第二編第一章第三節第一款の二中第二十三条の二を第二十三条の四とし、同条の前に二条を加える改正規定、別表第五（七）の改正規定（同表の備考２（２）（ロ）に係る部分（「第２条第２１項」を「第２条第１４項」に改める部分を除く。）及び同表の備考２（２）（ハ）に係る部分に限る。）及び別表第五（二十九）の改正規定（同表の備考２（２）（ロ）に係る部分（「第２条第２１項」を「第２条第１４項」に改める部分を除く。）及び同表の備考２（２）（ハ）に係る部分に限る。）並びに附則第七条第四項の規定 平成十九年五月一日
The provisions amending the table of contents (limited to the portion replacing "Article 76" with "Article 76-2"), the provisions adding one Article after Article 76 in Part IV, Chapter I, the provisions amending Article 77 (including its heading), the provisions amending Article 77-2, the provisions amending Article 77-3 (including its heading), the provisions amending Article 77-4, the provisions amending Appended Table III (5) (limited to the portion adding ", interpretation" after "translation" in Note 4 of that table) and the provisions amending Appended Table V (8): July 1, 2007;
目次の改正規定（「第七十六条」を「第七十六条の二」に改める部分に限る。）、第四編第一章中第七十六条の次に一条を加える改正規定、第七十七条（見出しを含む。）の改正規定、第七十七条の二の改正規定、第七十七条の三（見出しを含む。）の改正規定、第七十七条の四の改正規定、別表第三（五）の改正規定（同表の備考４中「翻訳」の次に「、通訳」を加える部分に限る。）及び別表第五（八）の改正規定 平成十九年七月一日
The provisions adding one Article after Article 25, the provisions amending Article 53, paragraph (2), the provisions amending Article 92, the provisions adding two Articles after that Article, the provisions amending Article 93, paragraph (1), the provisions amending Article 94, the provisions amending Article 94-2, the provisions deleting Article 95-2, the provisions amending Article 95-3 (including its heading), the provisions amending Article 96-2 (including its heading), the provisions amending Article 97 (excluding the portion pertaining to paragraph (1), item (iii) of that Article and the portion pertaining to paragraph (2) of that Article), the provisions amending Article 100, the provisions amending Appended Table V (6) (limited to the portion redesignating Note 2 (10) of that table as Note 2 (11) of that table, and the portion redesignating Note 2 (9) of that table as Note 2 (10) of that table, redesignating Note 2 (8) of that table as Note 2 (9) of that table, redesignating Note 2 (7) of that table as Note 2 (8) of that table, and adding the following after Note 2 (6) of that table), the provisions amending Appended Table VI (1) through Appended Table VI (3), the provisions amending Appended Table VII (2), the provisions amending Appended Table VIII (3) and the provisions adding one table after Appended Table VIII (2), and the provisions of Article 7, paragraphs (2), (5) and (7) of the Supplementary Provisions: January 1, 2008;
第二十五条の次に一条を加える改正規定、第五十三条第二項の改正規定、第九十二条の改正規定、同条の次に二条を加える改正規定、第九十三条第一項の改正規定、第九十四条の改正規定、第九十四条の二の改正規定、第九十五条の二を削る改正規定、第九十五条の三（見出しを含む。）の改正規定、第九十六条の二（見出しを含む。）の改正規定、第九十七条の改正規定（同条第一項第三号に係る部分及び同条第二項に係る部分を除く。）、第百条の改正規定、別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分に限る。）、別表第六（一）から別表第六（三）までの改正規定、別表第七（二）の改正規定、別表第八（三）の改正規定及び別表第八（二）の次に一表を加える改正規定並びに附則第七条第二項、第五項及び第七項の規定 平成二十年一月一日
The provisions amending Article 47, item (xiii): April 1, 2008;
第四十七条第十三号の改正規定 平成二十年四月一日
The provisions amending the table of contents (excluding the portion replacing "Article 23-2" with "Article 23-2 through Article 23-4" and "Article 76" with "Article 76-2"), the provisions amending Article 1, paragraph (1), the provisions adding one Chapter after Part I, Chapter I, the provisions amending Article 6-2, paragraph (1), the provisions amending Article 53, paragraph (1), item (i) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Article 66-2 (limited to the portion replacing "Article 291, paragraph (10), item (i)" with "Article 291, paragraph (9), item (i)"), the provisions amending Article 72-2 (including its heading), the provisions amending Article 72-3, the provisions amending Article 72-6 (including its heading), the provisions amending Article 81-4, item (ix) (excluding the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending item (xi) of that Article (limited to the portion replacing "or specified-purpose trust" with ", specified-purpose trust or Specified Trust That Issues Beneficiary Certificates"), the provisions amending Article 81-6, paragraph (2), the provisions amending Article 81-9, paragraph (3), item (i), the provisions amending Article 82, paragraph (2), item (i), the provisions amending Article 83, paragraph (1) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in the part of that paragraph other than the items, the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i), (d) of that paragraph, and the portion replacing "beneficiary certificate" with "beneficial interest" in item (ii), (d) of that paragraph), the provisions amending paragraph (2) of that Article (excluding the portion replacing "beneficiary certificate" with "beneficial interest" and "Securities firm, etc." with "financial instruments business operator, etc." in item (v) of that paragraph), the provisions amending paragraph (3) of that Article (excluding the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 96, the provisions amending Article 97, paragraph (1), item (iii) (limited to the portion adding ", bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests" after "investment units" and replacing "specified-purpose trust" with "Specified Trust That Issues Beneficiary Certificates"), the provisions amending Article 105, paragraph (2) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i) of that paragraph), the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in Note 9 of that table and the portion replacing "beneficiary certificate" with "beneficial interest" in Note 10 of that table), the provisions amending Appended Table IV (2), the provisions amending Appended Table IV (3), the provisions amending Appended Table V (3) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) of that table), the provisions amending Appended Table V (4), the provisions amending Appended Table V (5) (excluding the portion replacing "beneficiary certificate" with "beneficial interest" in Note 2 (2) of that table), the provisions amending Appended Table V (7) (excluding the portion pertaining to Note 2 (2) of that table and the portion pertaining to Note 2 (3) of that table), the provisions amending Appended Table V (29) (excluding the portion pertaining to Note 2 (2) of that table), the provisions amending Appended Table VII (1), the provisions amending Appended Table VIII (2) (excluding the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" and ")'s beneficiary certificate" with ")'s beneficial interest" in Note 2 (2) of that table) and the provisions amending Appended Table X, and the provisions of Article 6 and Article 7, paragraphs (1), (3) and (6) of the Supplementary Provisions: the date of enforcement of the Trust Act (Act No. 108 of 2006);
目次の改正規定（「第二十三条の二」を「第二十三条の二―第二十三条の四」に、「第七十六条」を「第七十六条の二」に改める部分を除く。）、第一条第一項の改正規定、第一編第一章の次に一章を加える改正規定、第六条の二第一項の改正規定、第五十三条第一項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、第六十六条の二の改正規定（「第二百九十一条第十項第一号」を「第二百九十一条第九項第一号」に改める部分に限る。）、第七十二条の二（見出しを含む。）の改正規定、第七十二条の三の改正規定、第七十二条の六（見出しを含む。）の改正規定、第八十一条の四第九号の改正規定（「受益証券」を「受益権」に改める部分を除く。）、同条第十一号の改正規定（「又は特定目的信託」を「、特定目的信託又は特定受益証券発行信託」に改める部分に限る。）、第八十一条の六第二項の改正規定、第八十一条の九第三項第一号の改正規定、第八十二条第二項第一号の改正規定、第八十三条第一項の改正規定（同項各号列記以外の部分中「受益証券」を「受益権」に改める部分、同項第一号ニ中「第二条第二十一項」を「第二条第十四項」に改める部分及び同項第二号ニ中「受益証券」を「受益権」に改める部分を除く。）、同条第二項の改正規定（同項第五号中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分を除く。）、同条第三項の改正規定（「受益証券」を「受益権」に改める部分を除く。）、第九十六条の改正規定、第九十七条第一項第三号の改正規定（「投資口」の下に「、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権」を加え、「特定目的信託」を「特定受益証券発行信託」に改める部分に限る。）、第百五条第二項の改正規定（同項第一号中「第二条第二十一項」を「第二条第十四項」に改める部分を除く。）、別表第三（一）の改正規定、別表第三（二）の改正規定、別表第三（四）の改正規定（同表の備考９中「受益証券」を「受益権」に改める部分及び同表の備考１０中「受益証券」を「受益権」に改める部分を除く。）、別表第四（二）の改正規定、別表第四（三）の改正規定、別表第五（三）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に改める部分を除く。）、別表第五（四）の改正規定、別表第五（五）の改正規定（同表の備考２（２）中「受益証券」を「受益権」に改める部分を除く。）、別表第五（七）の改正規定（同表の備考２（２）に係る部分及び同表の備考２（３）に係る部分を除く。）、別表第五（二十九）の改正規定（同表の備考２（２）に係る部分を除く。）、別表第七（一）の改正規定、別表第八（二）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に、「）の受益証券」を「）の受益権」に改める部分を除く。）及び別表第十の改正規定並びに附則第六条並びに第七条第一項、第三項及び第六項の規定 信託法（平成十八年法律第百八号）の施行の日
The provisions amending Article 3-3, item (xxxiii): the date of enforcement of the Act Partially Amending the Court Enforcement Officer Act (Act No. 18 of 2007);
第三条の三第三十三号の改正規定 執行官法の一部を改正する法律（平成十九年法律第十八号）の施行の日
The provisions amending Article 5, paragraph (1), the provisions amending Article 6, paragraph (1), item (ix), the provisions amending Article 14, paragraph (1), the provisions amending Article 16, paragraph (2), item (iv), the provisions amending Article 16-2, the provisions amending Article 40-9, paragraph (1), the provisions amending Article 53, paragraph (1), item (i) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Article 66-2 (excluding the portion replacing "Article 291, paragraph (10), item (i)" with "Article 291, paragraph (9), item (i)"), the provisions amending Article 72-4, the provisions amending Article 81-3, item (ii), the provisions amending Article 81-3, item (iii), the provisions amending Article 81-4, item (ix) (limited to the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 81-5, the provisions amending Article 81-6, paragraph (4), the provisions amending Article 81-9, paragraph (2), the provisions amending Article 81-25, paragraph (3), the provisions amending Article 82, paragraph (1), the provisions amending paragraph (3) of that Article, the provisions amending Article 83, paragraph (1) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in the part of that paragraph other than the items, the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in item (i), (d) of that paragraph, and the portion replacing "beneficiary certificate" with "beneficial interest" in item (ii), (d) of that paragraph), the provisions amending paragraph (2) of that Article (limited to the portion replacing "beneficiary certificate" with "beneficial interest" and "Securities firm, etc." with "financial instruments business operator, etc." in item (v) of that paragraph), the provisions amending paragraph (3) of that Article (limited to the portion replacing "beneficiary certificate" with "beneficial interest"), the provisions amending Article 90-3, paragraph (1), item (ii), the provisions amending Article 97, paragraph (1), item (iii) (excluding the portion adding ", bond-based Investment Trusts other than a Bond-Based Investment Trust Under Public Offering, and bond-type beneficial interests" after "investment units" and replacing "specified-purpose trust" with "Specified Trust That Issues Beneficiary Certificates"), the provisions amending paragraph (2) of that Article, the provisions amending Article 105, paragraph (2), item (i) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)"), the provisions amending Appended Table III (4) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in Note 9 of that table and the portion replacing "beneficiary certificate" with "beneficial interest" in Note 10 of that table), the provisions amending Appended Table III (5) (excluding the portion adding ", interpretation" after "translation" in Note 4 of that table), the provisions amending Appended Table V (2), the provisions amending Appended Table V (3) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) of that table), the provisions amending Appended Table V (5) (limited to the portion replacing "beneficiary certificate" with "beneficial interest" in Note 2 (2) of that table), the provisions amending Appended Table V (6) (excluding the portion redesignating Note 2 (10) of that table as Note 2 (11) of that table, and the portion redesignating Note 2 (9) of that table as Note 2 (10) of that table, redesignating Note 2 (8) of that table as Note 2 (9) of that table, redesignating Note 2 (7) of that table as Note 2 (8) of that table, and adding the following after Note 2 (6) of that table), the provisions amending Appended Table V (7) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) (b) of that table), the provisions amending Appended Table V (28), the provisions amending Appended Table V (29) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" in Note 2 (2) (b) of that table), the provisions amending Appended Table VIII (1) and the provisions amending Appended Table VIII (2) (limited to the portion replacing "Article 2, paragraph (21)" with "Article 2, paragraph (14)" and ")'s beneficiary certificate" with ")'s beneficial interest" in Note 2 (2) of that table): the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006);
第五条第一項の改正規定、第六条第一項第九号の改正規定、第十四条第一項の改正規定、第十六条第二項第四号の改正規定、第十六条の二の改正規定、第四十条の九第一項の改正規定、第五十三条第一項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、第六十六条の二の改正規定（「第二百九十一条第十項第一号」を「第二百九十一条第九項第一号」に改める部分を除く。）、第七十二条の四の改正規定、第八十一条の三第二号の改正規定、第八十一条の三第三号の改正規定、第八十一条の四第九号の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第八十一条の五の改正規定、第八十一条の六第四項の改正規定、第八十一条の九第二項の改正規定、第八十一条の二十五第三項の改正規定、第八十二条第一項の改正規定、同条第三項の改正規定、第八十三条第一項の改正規定（同項各号列記以外の部分中「受益証券」を「受益権」に改める部分、同項第一号ニ中「第二条第二十一項」を「第二条第十四項」に改める部分及び同項第二号ニ中「受益証券」を「受益権」に改める部分に限る。）、同条第二項の改正規定（同項第五号中「受益証券」を「受益権」に、「証券業者等」を「金融商品取引業者等」に改める部分に限る。）、同条第三項の改正規定（「受益証券」を「受益権」に改める部分に限る。）、第九十条の三第一項第二号の改正規定、第九十七条第一項第三号の改正規定（「投資口」の下に「、公募公社債等運用投資信託以外の公社債等運用投資信託及び社債的受益権」を加え、「特定目的信託」を「特定受益証券発行信託」に改める部分を除く。）、同条第二項の改正規定、第百五条第二項第一号の改正規定（「第二条第二十一項」を「第二条第十四項」に改める部分に限る。）、別表第三（四）の改正規定（同表の備考９中「受益証券」を「受益権」に改める部分及び同表の備考１０中「受益証券」を「受益権」に改める部分に限る。）、別表第三（五）の改正規定（同表の備考４中「翻訳」の次に「、通訳」を加える部分を除く。）、別表第五（二）の改正規定、別表第五（三）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第五（五）の改正規定（同表の備考２（２）中「受益証券」を「受益権」に改める部分に限る。）、別表第五（六）の改正規定（同表の備考２（１０）を同表の備考２（１１）とする部分及び同表の備考２（９）を同表の備考２（１０）とし、同表の備考２（８）を同表の備考２（９）とし、同表の備考２（７）を同表の備考２（８）とし、同表の備考２（６）の次に次のように加える部分を除く。）、別表第五（七）の改正規定（同表の備考２（２）（ロ）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第五（二十八）の改正規定、別表第五（二十九）の改正規定（同表の備考２（２）（ロ）中「第２条第２１項」を「第２条第１４項」に改める部分に限る。）、別表第八（一）の改正規定及び別表第八（二）の改正規定（同表の備考２（２）中「第２条第２１項」を「第２条第１４項」に、「）の受益証券」を「）の受益権」に改める部分に限る。） 証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日
The provisions amending Article 6, paragraph (1), item (x), the provisions amending Article 16, paragraph (1) and the provisions amending Article 81-4, item (viii), and the provisions of Article 3 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Book-Entry Transfer of Corporate Bonds, etc. and Other Acts to Rationalize Settlement of Transactions of Shares, etc. (Act No. 88 of 2004);
第六条第一項第十号の改正規定、第十六条第一項の改正規定及び第八十一条の四第八号の改正規定並びに附則第三条の規定 株式等の取引に係る決済の合理化を図るための社債等の振替に関する法律等の一部を改正する法律（平成十六年法律第八十八号）の施行の日
bond-type beneficial interestmachine translation
「社債的受益権」
A class of beneficial interest in a specified-purpose trust (特定目的信託) whose holders receive distributions of a predetermined amount during the trust period, as Article 6-3, item (iv) of the Income Tax Act defines it by reference to Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets.
Defined inArticle 53, paragraph (1), item (i)