Supplementary Provisions, Article 1, paragraph (1)
第一項
This Act comes into effect on April 1, 2015; 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、平成二十七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 following provisions: July 1, 2015;
次に掲げる規定 平成二十七年七月一日
the provisions of Article 1 amending the table of contents of the Income Tax Act (excluding the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 45, paragraph (1), item (ii) of that Act, the provisions adding three Articles after Article 60 of that Act, the provisions adding one Article after Article 95 in Part II, Chapter III, Section 2 of that Act, the provisions renumbering Subsection 5 as Subsection 6 and adding one Subsection after Subsection 4 in Chapter V, Section 2 of that Part, the provisions renumbering Chapter VII of that Part as Chapter VIII of that Part, the provisions amending Article 153 of that Act, the provisions adding four Articles after that Article in Chapter VI of that Part, the provisions renumbering that Chapter as Chapter VII of that Part and adding one Chapter after Chapter V of that Part, the provisions amending Article 165 of that Act, the provisions adding one Subsection after Part III, Chapter II, Section 2, Subsection 2 of that Act, the provisions amending Article 167 of that Act, the provisions amending Article 168 of that Act, and the provisions amending Article 238, paragraph (3) and Article 241 of that Act, and the provisions of Articles 7 through 9 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分を除く。）、同法第四十五条第一項第二号の改正規定、同法第六十条の次に三条を加える改正規定、同法第二編第三章第二節中第九十五条の次に一条を加える改正規定、同編第五章第二節中第五款を第六款とし、第四款の次に一款を加える改正規定、同編第七章を同編第八章とする改正規定、同法第百五十三条の改正規定、同編第六章中同条の次に四条を加える改正規定、同章を同編第七章とし、同編第五章の次に一章を加える改正規定、同法第百六十五条の改正規定、同法第三編第二章第二節第二款の次に一款を加える改正規定、同法第百六十七条の改正規定、同法第百六十八条の改正規定並びに同法第二百三十八条第三項及び第二百四十一条の改正規定並びに附則第七条から第九条までの規定
Omitted
略
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 of Article 1 amending the table of contents of the Income Tax Act (limited to the part replacing "Article 231-2" with "Article 232"), the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 122, paragraph (1) of that Act, the provisions amending Article 166 of that Act, the provisions amending Article 185, paragraph (1) of that Act, the provisions amending Article 187 of that Act, the provisions amending Article 190 of that Act, the provisions amending Article 194 of that Act, the provisions amending Article 195 of that Act, the provisions amending Article 195-2 of that Act, the provisions amending Article 198, paragraph (2) of that Act, the provisions amending Article 203-3, item (i) of that Act, the provisions amending Article 203-5 of that Act, the provisions amending the caption of Article 224 of that Act, the provisions deleting Articles 232 through 236 of that Act, renumbering Article 231-3 of that Act as Article 233 of that Act and adding the following after that Article, the provisions renumbering Article 231-2 as Article 232 in Part V, Chapter II of that Act, the provisions amending Appended Table II of that Act, the provisions amending Appended Table III of that Act and the provisions amending Appended Table IV of that Act, and the provisions of Article 10, Article 12, paragraph (1), Article 13, paragraph (1) and Article 20 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定（「第二百三十一条の二」を「第二百三十二条」に改める部分に限る。）、同法第百二十条第三項の改正規定、同法第百二十二条第一項の改正規定、同法第百六十六条の改正規定、同法第百八十五条第一項の改正規定、同法第百八十七条の改正規定、同法第百九十条の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法第百九十五条の二の改正規定、同法第百九十八条第二項の改正規定、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の改正規定、同法第二百二十四条の見出しの改正規定、同法第二百三十二条から第二百三十六条までを削り、同法第二百三十一条の三を同法第二百三十三条とし、同条の次に次のように加える改正規定、同法第五編第二章中第二百三十一条の二を第二百三十二条とする改正規定、同法別表第二の改正規定、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十条、第十二条第一項、第十三条第一項及び第二十条の規定
the following provisions: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
the provisions of Article 1 amending Article 95, paragraph (4), item (vii) of the Income Tax Act, the provisions adding one Article after Article 165-5 of that Act and the provisions amending Article 165-6, paragraph (4), item (vi) of that Act, and the provisions of Article 11 of the Supplementary Provisions;
第一条中所得税法第九十五条第四項第七号の改正規定、同法第百六十五条の五の次に一条を加える改正規定及び同法第百六十五条の六第四項第六号の改正規定並びに附則第十一条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in item (iii) of the Supplementary Provisions of the Act on Arrangement of Related Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures come into effect;
次に掲げる規定 行政手続における特定の個人を識別するための番号の利用等に関する法律の施行に伴う関係法律の整備等に関する法律附則第三号に掲げる規定の施行の日
the provisions of Article 1 amending Article 10 of the Income Tax Act, the provisions amending Article 224, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions amending Article 224-3, paragraph (1) of that Act, and the provisions amending Article 224-4, Article 224-5, paragraph (1) and Article 224-6 of that Act, and the provisions of Article 3 and Articles 14 through 19 of the Supplementary Provisions;
第一条中所得税法第十条の改正規定、同法第二百二十四条第一項の改正規定、同条第二項の改正規定、同法第二百二十四条の三第一項の改正規定並びに同法第二百二十四条の四、第二百二十四条の五第一項及び第二百二十四条の六の改正規定並びに附則第三条及び第十四条から第十九条までの規定
the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
次に掲げる規定 不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
the provisions of Article 1 adding one item to Article 45, paragraph (1) of the Income Tax Act, and the provisions of Article 6 of the Supplementary Provisions;
第一条中所得税法第四十五条第一項に一号を加える改正規定及び附則第六条の規定