Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、公布の日から施行する。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 following provisions: April 1, 2012;
次に掲げる規定 平成二十四年四月一日
the provisions in Article 2 amending Article 31 of the Corporation Tax Act, amending Article 52 of that Act, amending Article 57 of that Act, amending Article 57-2 of that Act, amending Article 58 of that Act, amending Article 60 of that Act, amending Article 66 of that Act, amending Article 72, paragraph (3) of that Act (limited to the part replacing "paragraphs (6) and (9)" with "paragraphs (7) and (10)" and "Article 58, paragraphs (2) and (4)" with "Article 58, paragraphs (2) and (5)"), amending Article 80 of that Act, amending Article 81-9 of that Act, amending Article 81-12 of that Act, and amending Article 143 of that Act, and the provisions of Articles 10, 13, 14, 19, 22, 97 and 99 of the Supplementary Provisions;
Omitted
略
the provisions of Article 24;
第二十四条の規定
Omitted
略
the following provisions: January 1, 2013;
次に掲げる規定 平成二十五年一月一日
Omitted
略
the provisions in Article 2 deleting the heading preceding Article 153 of the Corporation Tax Act, the provisions amending that Article through Article 157 of that Act and the provisions amending Article 162 of that Act, and the provisions of Article 25 of the Supplementary Provisions.
第二条中法人税法第百五十三条の前の見出しを削る改正規定、同条から同法第百五十七条までの改正規定及び同法第百六十二条の改正規定並びに附則第二十五条の規定