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Supplementary Provisions, Article 1, paragraph (1)

第一項

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

the following provisions: January 1, 2013;

次に掲げる規定 平成二十五年一月一日

the provisions in Article 1 amending Article 228-4, paragraph (3) of the Income Tax Act, amending Articles 233 through 236 of that Act, and amending Article 242 of that Act, and the provisions of Article 9 of the Supplementary Provisions;

第一条中所得税法第二百二十八条の四第三項の改正規定、同法第二百三十三条から第二百三十六条までの改正規定及び同法第二百四十二条の改正規定並びに附則第九条の規定

the following provisions: January 1, 2014;

次に掲げる規定 平成二十六年一月一日

the provisions in Article 1 amending Article 231-2 of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions.

第一条中所得税法第二百三十一条の二の改正規定及び附則第八条の規定

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