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。
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
the provisions of Article 6 amending Article 30 of the Consumption Tax Act, the provisions adding one Article after Article 35 of that Act, and the provisions amending Appended Table 1 of that Act (limited to the part adding ", Article 30, Article 35-2" after "Article 12-3"), and the provisions of Article 44 of the Supplementary Provisions;
第六条中消費税法第三十条の改正規定、同法第三十五条の次に一条を加える改正規定及び同法別表第一の改正規定(「第十二条の三」の下に「、第三十条、第三十五条の二」を加える部分に限る。)並びに附則第四十四条の規定
Omitted
略
the following provisions: January 1, 2022;
次に掲げる規定 令和四年一月一日
Omitted
略
the provisions of Article 6 amending Article 18 of the Consumption Tax Act (including its heading) and the provisions of Article 43 of the Supplementary Provisions;
第六条中消費税法第十八条(見出しを含む。)の改正規定及び附則第四十三条の規定
the following provisions: April 1, 2022;
次に掲げる規定 令和四年四月一日
Omitted
略
the provisions of Article 7 and the provisions of Article 47 of the Supplementary Provisions;
第七条の規定及び附則第四十七条の規定
Omitted
略
the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
第三十条中所得税法等の一部を改正する法律(平成三十年法律第七号)附則第二十八条の改正規定(同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。)、同法附則第四十四条の改正規定(同条第一項に係る部分(「第六項」を「第七項」に改める部分を除く。)及び同条第三項に係る部分を除く。)及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定