Supplementary Provisions, Article 1, paragraph (1), item (ix)
九
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