Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2025; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和七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 following provisions: April 1, 2026;
次に掲げる規定 令和八年四月一日
Omitted
略
the provisions of Article 2 (excluding the provisions amending the table of contents of the Corporation Tax Act in that Article (limited to the part replacing "(Articles 52 and 53)" with "(Article 52)", replacing "/Division 7-2 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-3 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/" with "/Division 7-2 Expenses Related to Rental Transactions (Article 53)/Division 7-3 Expenses, etc. in Exchange for Restricted Shares (Articles 54 and 54-2)/Division 7-4 Expenses, etc. Related to Unlawful Acts, etc. (Articles 55 and 56)/", and replacing "Profits and Expenses" with "Profits and Expenses Related to Contracts for Construction Work"), the provisions adding one item to Article 55, paragraph (5) of that Act, the provisions renumbering Part II, Chapter I, Section 1, Subsection 4, Division 7-3 of that Act as Division 7-4 of that Subsection and Division 7-2 of that Subsection as Division 7-3 of that Subsection, the provisions adding a Division title after Article 52 of that Act, the provisions amending Article 53 of that Act, the provisions amending Article 62-8 of that Act, the provisions amending the title of Subsection 7 of that Section, the provisions deleting Article 63 of that Act, the provisions deleting the caption of Article 64 of that Act, renumbering that Article as Article 63 of that Act within that Subsection and adding one Article after that Article, and the provisions amending Appended Table 1 of that Act) and the provisions of Articles 13, 15, 18, 19, 71 and 73 of the Supplementary Provisions;
第二条の規定（同条中法人税法の目次の改正規定（「・第五十三条」を削り、「／第七目の二 譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の三 不正行為等に係る費用等（第五十五条・第五十六条）／」を「／第七目の二 賃貸借取引に係る費用（第五十三条）／第七目の三 譲渡制限付株式を対価とする費用等（第五十四条・第五十四条の二）／第七目の四 不正行為等に係る費用等（第五十五条・第五十六条）／」に、「収益及び費用」を「工事の請負に係る収益及び費用」に改める部分に限る。）、同法第五十五条第五項に一号を加える改正規定、同法第二編第一章第一節第四款第七目の三を同款第七目の四とし、同款第七目の二を同款第七目の三とする改正規定、同法第五十二条の次に目名を付する改正規定、同法第五十三条の改正規定、同法第六十二条の八の改正規定、同節第七款の款名の改正規定、同法第六十三条を削る改正規定、同法第六十四条の見出しを削り、同款中同条を同法第六十三条とし、同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を除く。）並びに附則第十三条、第十五条、第十八条、第十九条、第七十一条及び第七十三条の規定
Omitted
略
the following provisions: the date on which the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024) comes into effect;
次に掲げる規定 スマートフォンにおいて利用される特定ソフトウェアに係る競争の促進に関する法律（令和六年法律第五十八号）の施行の日
Omitted
略
the provisions adding one item to Article 55, paragraph (5) of the Corporation Tax Act in Article 2;
第二条中法人税法第五十五条第五項に一号を加える改正規定
the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;
次に掲げる規定 医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
Omitted
略
the provisions amending Appended Table 1 of the Corporation Tax Act in Article 2.
第二条中法人税法別表第一の改正規定