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Supplementary Provisions, Article 1, paragraph (1), item (ii)

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

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