Supplementary Provisions, Article 1Effective Date

一the provisions amending the table of contents (limited to the portions amending "Article 226" to "Article 226-2" and "Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)" to "/Subsection 2 Payment by Installments of the Amount of Income Tax on Transfers on Deferred Payment Terms (Articles 265 and 266)/Subsection 3 Tax Payment Grace Period (Articles 266-2 and 266-3)/"), the provisions amending Article 97, paragraph (1), the provisions amending Article 170, the provisions adding two Articles after that Article, the provisions adding one Article after Article 226 in Part II, Chapter III, the provisions adding one Subsection to Part II, Chapter V, Section 2, the provisions amending Article 294 and the provisions amending Article 295, and the provisions of Article 8 of the Supplementary Provisions: July 1, 2015;

二the provisions amending Article 182-2 and the provisions of Article 9 of the Supplementary Provisions: October 1, 2015;

三the provisions amending the table of contents (limited to the portion amending "Article 319-12" to "Article 319-13"), the provisions amending Article 222-2, paragraph (3), item (ii), the provisions amending Article 262, the provisions amending Article 316-2, the provisions amending Article 318, the provisions adding two Articles after that Article, the provisions changing Article 319-12 to Article 319-13 in Part IV, Chapter II, the provisions amending Article 319-11, the provisions changing that Article to Article 319-12, and the provisions adding one Article after Article 319-10, and the provisions of Article 7, paragraph (3), Article 10 and Article 16 of the Supplementary Provisions: January 1, 2016;

四the provisions amending the table of contents (excluding the amending provisions listed in item (i) and the amending provisions listed in the preceding item), the provisions amending Article 1, paragraph (1), the provisions adding one Article after that Article, the provisions amending Article 8, item (ii), the provisions amending Article 17, the provisions amending Article 55, paragraph (2), item (vii), the provisions adding five Articles after Article 221, the provisions amending Article 222, the provisions amending Article 222-2 (excluding the portion adding "or dividends and similar income of listed shares, etc. in a Minor's Account prescribed in Article 9-9, paragraph (1) (Non-taxation of Dividend Income on Small Amounts of Listed Shares, etc. in a Minor's Account) of that Act" after "dividends and similar income" in paragraph (3), item (ii) of that Article), the provisions amending Article 224, paragraph (1), the provisions adding fifteen Articles after Article 225, the provisions amending Article 226, paragraph (3), the provisions amending Article 258, the provisions amending Article 264, the provisions amending Article 279, the provisions amending Article 280 (including the caption), the provisions amending Article 281, the provisions amending Article 281-2 (including the caption), the provisions amending Article 281-3, the provisions amending Article 282, the provisions deleting Article 282-2, the provisions amending Article 283, the provisions amending Article 284, the provisions amending Article 285, the provisions amending Article 286, the provisions amending Article 287, the provisions amending Article 288, the provisions deleting Part III, Chapter II, Section 1 and adding four Articles after that Article in Part III, Chapter I, the provisions amending Article 292 (including the caption), the provisions adding thirteen Articles after that Article in Part III, Chapter II, Section 2, Subsection 1, the provisions changing that Section to Section 1 of that Chapter and Section 3 of that Chapter to Section 2 of that Chapter, the provisions amending Article 303-2, the provisions amending Article 304, the provisions amending Article 305, the provisions deleting Article 305-2, the provisions amending Article 306, the provisions amending Article 328, the provisions amending Article 328-2, the provisions amending Article 330, the provisions amending Article 331, paragraph (1), the provisions deleting Article 331-2, the provisions amending Article 332, the provisions amending Article 333, paragraph (1), item (ii), the provisions amending Article 334 and the provisions amending Article 338, paragraph (3), and the provisions of the following Article, and the provisions of Articles 11 through 15 and Articles 17 through 19 of the Supplementary Provisions: April 1, 2016;

五the provisions amending Article 4, item (iii), the provisions amending Article 61, paragraph (1), item (ix), and the provisions of Article 5 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 90 of 2014) (May 1, 2015);

六the provisions amending Article 34, paragraph (3), the provisions amending Article 41-2 (including the caption), the provisions amending Article 43, paragraph (1), the provisions amending Article 47, the provisions amending Article 48, paragraph (5), the provisions amending Article 337, the provisions amending Article 338, paragraph (1), the provisions amending Article 343, the provisions amending Article 344, paragraph (1), the provisions amending Article 349, the provisions amending Article 350, paragraph (1), the provisions amending Article 350-4, the provisions amending Article 350-5, paragraph (1), the provisions amending Article 350-9 and the provisions amending Article 350-10, paragraph (1), and the provisions of Articles 3 and 4 of the Supplementary Provisions: the date of enforcement of the provisions listed in item (iii) of the Supplementary Provisions of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).