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第7　シンガポール（アジア経済法令ニュース16-27）

2016.07.08

1. Housing Developers (Amendment No. 2) Rules 2016
   First published in the Government Gazette, Electronic Edition, on 1st
   July 2016 and, come into operation on 1 August 2016; No.S312/2016
2. Building Control (Environmental Sustainability Measures for Existing
   Buildings) （Amendment） Regulations 2016
   First published in the Government Gazette, Electronic Edition, on 1st
   July 2016 and, come into operation on 2 January 2017; No.S313/2016
3. Income Tax (Amendment No. 2) Act 2016
   Passed by Parliament on 9th May 2016 and assented to by the
   President on 31st May 2016; No.15 of 2016
4. Income Tax (Concessionary Rate of Tax for Approved Offshore General
   Insurers) (Amendment) Regulations 2016
   First published in the Government Gazette, Electronic Edition, on 5th
   July 2016; No.S318/2016
   Regulations 3(b), (e) and (f) and 10 are deemed to have come into
   operation on 25 February 2013.
   Regulations 3(a), 5 and 11(a) are deemed to have come into operation on
   1 April 2013.
   Regulations 4 and 9 are deemed to have come into operation on 5
   August 2014.
5. Income Tax (Concessionary Rate of Tax for Approved Offshore Composite
   Insurers) (Amendment) Regulations 2016
   First published in the Government Gazette, Electronic Edition, on 5th
   July 2016; No.S319/2016
   Regulations 3(b), (e) and (f) and 10 are deemed to have come into
   operation on 25 February 2013.
   Regulations 3(a), 5, 11(a) and 12 are deemed to have come into
   operation on 1 April 2013.
   Regulations 4 and 9 are deemed to have come into operation on 5
   August 2014.
6. Income Tax (Concessionary Rate of Tax for Approved Offshore Life
   Insurers) (Amendment) Regulations 2016
   First published in the Government Gazette, Electronic Edition, on 5th
   July 2016; No.S320/2016
   Regulation 4(a) is deemed to have come into operation on 16 February
   2011.
   Regulations 7(b) and 8(b) are deemed to have come into operation on 19
   February 2011.
   Regulations 3(a), 5, 6(a), 7(a), 9(a) and 10 are deemed to have come into
   operation on 1 April 2013.
   Regulations 4(c) and 8(a) and (c) are deemed to have come into
   operation on 5 August 2014.