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。

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

the provisions in Article 1 adding two paragraphs to Article 238 of the Income Tax Act and amending Article 243, paragraph (2) of that Act;

第一条中所得税法第二百三十八条に二項を加える改正規定及び同法第二百四十三条第二項の改正規定

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

the provisions in Article 1 amending Article 2, paragraph (1), item (xliv) of the Income Tax Act, amending Article 17 of that Act, amending Article 153 of that Act, amending Article 159 of that Act (including its heading), amending Article 160 of that Act (including its heading), amending Article 224-5 of that Act, adding one Article after that Article, amending Article 225, paragraph (1) of that Act (excluding the part concerning items (viii) and (x) of that paragraph), and amending Article 228-4 of that Act (excluding the part concerning paragraph (1) of that Article), and the provisions of Article 3, Article 4, Article 8, paragraphs (1) and (2), and Article 9, paragraphs (2) and (3) of the Supplementary Provisions;

第一条中所得税法第二条第一項第四十四号の改正規定、同法第十七条の改正規定、同法第百五十三条の改正規定、同法第百五十九条（見出しを含む。）の改正規定、同法第百六十条（見出しを含む。）の改正規定、同法第二百二十四条の五の改正規定、同条の次に一条を加える改正規定、同法第二百二十五条第一項の改正規定（同項第八号及び第十号に係る部分を除く。）及び同法第二百二十八条の四の改正規定（同条第一項に係る部分を除く。）並びに附則第三条、第四条、第八条第一項及び第二項並びに第九条第二項及び第三項の規定

Omitted

略

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 85, paragraph (2) of the Income Tax Act, amending Article 161, item (x) of that Act, amending Article 203-3, item (i) of that Act, amending Article 203-5, paragraph (1), item (ii) of that Act, amending Article 209 of that Act, and amending Article 225, paragraph (1), item (viii) of that Act, and the provisions of Articles 5 through 7 and Article 8, paragraph (3) of the Supplementary Provisions;

第一条中所得税法第八十五条第二項の改正規定、同法第百六十一条第十号の改正規定、同法第二百三条の三第一号の改正規定、同法第二百三条の五第一項第二号の改正規定、同法第二百九条の改正規定及び同法第二百二十五条第一項第八号の改正規定並びに附則第五条から第七条まで及び第八条第三項の規定

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 228-4 of the Income Tax Act (limited to the part concerning paragraph (1) of that Article) and the provisions of Article 9, paragraph (1) of the Supplementary Provisions.

第一条中所得税法第二百二十八条の四の改正規定（同条第一項に係る部分に限る。）及び附則第九条第一項の規定

Search