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Supplementary Provisions, Article 1, paragraph (1)

第一項

This Act comes into effect on April 1, 2013; 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、平成二十五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。

the following provisions: June 1, 2013;

次に掲げる規定 平成二十五年六月一日

the provisions in Article 1 amending Article 17 of the Income Tax Act and the provisions of Article 3 of the Supplementary Provisions;

第一条中所得税法第十七条の改正規定及び附則第三条の規定

Omitted

the following provisions: January 1, 2015;

次に掲げる規定 平成二十七年一月一日

the provisions in Article 1 amending the table in Article 89, paragraph (1) of the Income Tax Act, amending Appended Table II (8) of that Act, amending Appended Table III of that Act, and amending Appended Table IV of that Act, and the provisions of Articles 5 through 7 of the Supplementary Provisions;

第一条中所得税法第八十九条第一項の表の改正規定、同法別表第二(八)の改正規定、同法別表第三の改正規定及び同法別表第四の改正規定並びに附則第五条から第七条までの規定

the following provisions: January 1, 2016;

次に掲げる規定 平成二十八年一月一日

the provisions in Article 1 amending Article 6-3, item (iv) of the Income Tax Act, amending Article 11 of that Act, amending Article 14, paragraph (1) of that Act, amending Article 23, paragraph (1) of that Act, amending Article 224 of that Act (including its heading), amending Article 224-3 of that Act, amending Article 225, paragraph (1) of that Act, amending Article 242, item (iv) of that Act, and amending Appended Table I of that Act, and the provisions of the following Article, Article 4, and Article 8, paragraphs (1) and (2) of the Supplementary Provisions;

第一条中所得税法第六条の三第四号の改正規定、同法第十一条の改正規定、同法第十四条第一項の改正規定、同法第二十三条第一項の改正規定、同法第二百二十四条(見出しを含む。)の改正規定、同法第二百二十四条の三の改正規定、同法第二百二十五条第一項の改正規定、同法第二百四十二条第四号の改正規定及び同法別表第一の改正規定並びに次条並びに附則第四条並びに第八条第一項及び第二項の規定

the provisions in Article 1 amending Article 224-5, paragraph (1) of the Income Tax Act and the provisions of Article 8, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012) comes into effect.

第一条中所得税法第二百二十四条の五第一項の改正規定及び附則第八条第三項の規定 金融商品取引法等の一部を改正する法律(平成二十四年法律第八十六号)の施行の日

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