Supplementary Provisions, Article 1, paragraph (1)
第一項
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成三十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: January 1, 2019;
次に掲げる規定 平成三十一年一月一日
the provisions in Article 1 amending Article 2, paragraph (1), item (viii)-4 of the Income Tax Act, amending Article 95 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 162 of that Act, and amending Article 165-6, paragraph (5) of that Act, and the provisions of Articles 3, 10, and 12 of the Supplementary Provisions.
Omitted
略
the following provisions: January 1, 2020;
次に掲げる規定 令和二年一月一日
the provisions in Article 1 amending Article 2, paragraph (1) of the Income Tax Act (excluding the part concerning item (viii)-4 of that paragraph and the part concerning item (xli) of that paragraph), amending Article 21, paragraph (1), item (v) of that Act, amending Article 28, paragraph (3) of that Act, amending Article 35, paragraph (4) of that Act, amending Article 57-2, paragraph (2) of that Act, amending Article 83, paragraph (1), item (i) of that Act, amending Article 83-2, paragraph (1) of that Act, amending Article 86, paragraph (1) of that Act, amending Articles 93 and 94 of that Act, amending Article 95, paragraph (1) of that Act, amending Article 165, paragraph (1) of that Act, adding one Article after Article 165-5-2 of that Act, amending Article 165-6, paragraph (1) of that Act, amending Article 166 of that Act, amending Article 169, item (iii) of that Act, adding one paragraph to Article 176 of that Act, amending Article 180-2 of that Act, amending Article 190, item (ii), (e) of that Act, amending Article 195-2, paragraph (1), item (ii) of that Act, adding one Article after that Article, amending Article 213, paragraph (1), item (i), (a) of that Act, amending Appended Table II of that Act, amending Appended Table III of that Act, and amending Appended Tables IV and V of that Act, and the provisions of Article 9 and Articles 13 through 15 of the Supplementary Provisions.
第一条中所得税法第二条第一項の改正規定（同項第八号の四に係る部分及び同項第四十一号に係る部分を除く。）、同法第二十一条第一項第五号の改正規定、同法第二十八条第三項の改正規定、同法第三十五条第四項の改正規定、同法第五十七条の二第二項の改正規定、同法第八十三条第一項第一号の改正規定、同法第八十三条の二第一項の改正規定、同法第八十六条第一項の改正規定、同法第九十三条及び第九十四条の改正規定、同法第九十五条第一項の改正規定、同法第百六十五条第一項の改正規定、同法第百六十五条の五の二の次に一条を加える改正規定、同法第百六十五条の六第一項の改正規定、同法第百六十六条の改正規定、同法第百六十九条第三号の改正規定、同法第百七十六条に一項を加える改正規定、同法第百八十条の二の改正規定、同法第百九十条第二号ホの改正規定、同法第百九十五条の二第一項第二号の改正規定、同条の次に一条を加える改正規定、同法第二百十三条第一項第一号イの改正規定、同法別表第二の改正規定、同法別表第三の改正規定並びに同法別表第四及び別表第五の改正規定並びに附則第九条及び第十三条から第十五条までの規定
Omitted
略
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
the provisions in Article 1 amending Article 196, paragraph (1) of the Income Tax Act and amending Article 198 of that Act, and the provisions of Article 16 of the Supplementary Provisions.
第一条中所得税法第百九十六条第一項の改正規定及び同法第百九十八条の改正規定並びに附則第十六条の規定
the following provisions: January 1, 2021;
次に掲げる規定 令和三年一月一日
the provisions in Article 1 amending Article 228-4, paragraph (1) of the Income Tax Act, and the provisions of Article 18 of the Supplementary Provisions.
第一条中所得税法第二百二十八条の四第一項の改正規定及び附則第十八条の規定
the following provisions: the date on which the Act Partially Amending the Agricultural Management Base Strengthening Act, etc. (Act No. 23 of 2018) comes into effect;
次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
the provisions in Article 1 amending Article 58, paragraph (1), item (i) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions.
第一条中所得税法第五十八条第一項第一号の改正規定及び附則第七条の規定
the provisions in Article 1 amending Article 203-7 of the Income Tax Act, and the provisions of Article 17 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Abolishing the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association Act and Other Acts for the Integration of the Employees' Pension Insurance System and the Agriculture, Forestry and Fisheries Organization Employees Mutual Aid Association System (Act No. 31 of 2018) comes into effect;
第一条中所得税法第二百三条の七の改正規定及び附則第十七条の規定 厚生年金保険制度及び農林漁業団体職員共済組合制度の統合を図るための農林漁業団体職員共済組合法等を廃止する等の法律の一部を改正する法律（平成三十年法律第三十一号）の施行の日
the following provisions: the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) come into effect.
次に掲げる規定 地方税法等の一部を改正する法律（平成三十年法律第三号）附則第一条第四号に掲げる規定の施行の日
the provisions in Article 1 amending Appended Table I of the Income Tax Act.
第一条中所得税法別表第一の改正規定