Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on April 1, 2022; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items.
この政令は、令和四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 amending Article 48-9-3, paragraph (1) of the Order for Enforcement of the Local Tax Act in Article 1 (excluding the part amending "in the case where" to "if") and the provisions amending paragraph (3), item (i) of that Article, the provisions amending Article 18-4, paragraphs (4) and (8) of the Supplementary Provisions of that Order, and the provisions amending Article 18-5 of the Supplementary Provisions of that Order (excluding the parts relating to paragraph (10), item (iv), paragraph (11), item (iv), paragraph (22), item (v) and paragraph (24), item (v) of that Article), and the provisions amending Article 2-4 of the Order for Enforcement of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. in Article 5 (limited to the part deleting ", Article 18-5, paragraph (7), item (i)" in the row for Article 7-11 and Article 4, paragraph (10), item (i), Article 4-2, paragraph (9), item (i), Article 18-5, paragraph (7), item (i), Article 18-6, paragraph (12), item (i) and Article 18-7-2, paragraph (4), item (i) of the Supplementary Provisions in the table of paragraph (2) of that Article and in the row for Article 7-11 and Article 4, paragraph (10), item (i), Article 4-2, paragraph (9), item (i), Article 18-5, paragraph (7), item (i), Article 18-6, paragraph (12), item (i) and Article 18-7-2, paragraph (4), item (i) of the Supplementary Provisions in the table of paragraph (4) of that Article, and the part deleting ", Article 18-5, paragraph (19), item (i)" in the row for Article 48-5-2 and Article 4, paragraph (18), item (i), Article 4-2, paragraph (17), item (i), Article 18-5, paragraph (19), item (i), Article 18-6, paragraph (28), item (i) and Article 18-7-2, paragraph (12), item (i) of the Supplementary Provisions in the table of paragraph (6) of that Article and in the row for Article 48-5-2 and Article 4, paragraph (18), item (i), Article 4-2, paragraph (17), item (i), Article 18-5, paragraph (19), item (i), Article 18-6, paragraph (28), item (i) and Article 18-7-2, paragraph (12), item (i) of the Supplementary Provisions in the table of paragraph (8) of that Article), and the provisions of Article 11 of the Supplementary Provisions: January 1, 2024.
第一条中地方税法施行令第四十八条の九の三第一項の改正規定（「においては」を「には」に改める部分を除く。）及び同条第三項第一号の改正規定並びに同令附則第十八条の四第四項及び第八項の改正規定並びに同令附則第十八条の五の改正規定（同条第十項第四号、第十一項第四号、第二十二項第五号及び第二十四項第五号に係る部分を除く。）並びに第五条中租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律施行令第二条の四の改正規定（同条第二項の表第七条の十一並びに附則第四条第十項第一号、第四条の二第九項第一号、第十八条の五第七項第一号、第十八条の六第十二項第一号及び第十八条の七の二第四項第一号の項及び同条第四項の表第七条の十一並びに附則第四条第十項第一号、第四条の二第九項第一号、第十八条の五第七項第一号、第十八条の六第十二項第一号及び第十八条の七の二第四項第一号の項中「、第十八条の五第七項第一号」を削る部分並びに同条第六項の表第四十八条の五の二並びに附則第四条第十八項第一号、第四条の二第十七項第一号、第十八条の五第十九項第一号、第十八条の六第二十八項第一号及び第十八条の七の二第十二項第一号の項及び同条第八項の表第四十八条の五の二並びに附則第四条第十八項第一号、第四条の二第十七項第一号、第十八条の五第十九項第一号、第十八条の六第二十八項第一号及び第十八条の七の二第十二項第一号の項中「、第十八条の五第十九項第一号」を削る部分に限る。）並びに附則第十一条の規定 令和六年一月一日