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。
the following provisions: the day on which two months have elapsed from the date of promulgation;
次に掲げる規定 公布の日から起算して二月を経過した日
Omitted
略
the provisions in Article 2 adding two paragraphs to Article 159 of the Corporation Tax Act and amending Article 163 of that Act;
第二条中法人税法第百五十九条に二項を加える改正規定及び同法第百六十三条の改正規定
Omitted
略
the following provisions: January 1, 2012
次に掲げる規定 平成二十四年一月一日
Omitted
略
the provisions in Article 2 amending Article 2, item (xl) of the Corporation Tax Act, amending Article 26, paragraph (1), item (iii) of that Act, amending Articles 40 and 41 of that Act, amending Article 81-7, paragraph (1) and Article 81-8, paragraph (1) of that Act, amending Article 133 of that Act (including its heading), amending Article 134 of that Act (including its heading), amending Article 147 of that Act, and amending Article 154, paragraphs (1) and (2) of that Act, and the provisions of Article 15, Article 84 (limited to the provisions amending Article 16 and the provisions amending Article 24), and Article 85, paragraphs (2) and (3) of the Supplementary Provisions;
第二条中法人税法第二条第四十号の改正規定、同法第二十六条第一項第三号の改正規定、同法第四十条及び第四十一条の改正規定、同法第八十一条の七第一項及び第八十一条の八第一項の改正規定、同法第百三十三条（見出しを含む。）の改正規定、同法第百三十四条（見出しを含む。）の改正規定、同法第百四十七条の改正規定並びに同法第百五十四条第一項及び第二項の改正規定並びに附則第十五条、第八十四条（第十六条の改正規定及び第二十四条の改正規定に限る。）並びに第八十五条第二項及び第三項の規定