Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2026; 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、令和八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 of Article 14 (excluding the provisions in that Article amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)) and the provisions of Article 90 of the Supplementary Provisions: October 1, 2026;
第十四条の規定（同条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条の改正規定を除く。）及び附則第九十条の規定 令和八年十月一日
Omitted
略
the following provisions: April 1, 2027;
次に掲げる規定 令和九年四月一日
Omitted
略
the provisions of Article 20, paragraphs (2) through (5) of the Supplementary Provisions;
附則第二十条第二項から第五項までの規定
the following provisions: October 1, 2027;
次に掲げる規定 令和九年十月一日
Omitted
略
the provisions of Article 21 of the Supplementary Provisions.
附則第二十一条の規定
Omitted
略
the following provisions: April 1, 2028;
次に掲げる規定 令和十年四月一日
the provisions of Article 3 (excluding, in that Article, the provision amending Appended Table 2, item (xi), (b) of the Consumption Tax Act), and the provisions of Articles 17 through 19 and Article 20, paragraph (1) of the Supplementary Provisions;
第三条の規定（同条中消費税法別表第二第十一号ロの改正規定を除く。）並びに附則第十七条から第十九条まで及び第二十条第一項の規定
Omitted
略
the provision in Article 14 amending Article 44 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
第十四条中所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第四十四条の改正規定