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

the following provisions: January 1, 2021;

次に掲げる規定 令和三年一月一日

the provision of Article 1 amending Article 85, paragraph (2) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 194, paragraph (1), item (ii) of that Act, the provision amending Article 195, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the provision amending Article 203-3, item (i) of that Act, the provision amending Article 203-6, paragraph (1) of that Act (excluding the part concerning item (vi) of that paragraph), the provision adding six paragraphs to Article 221 of that Act, and the provisions amending note (1)(4) to Appended Table 2, note (1)(4) to Appended Table 3 and note (2) to Appended Table 4 of that Act, and the provisions of Article 8, paragraphs (1) and (7), Article 9, paragraphs (1) and (2) and Article 10 of the Supplementary Provisions;

第一条中所得税法第八十五条第二項の改正規定、同法第百八十七条の改正規定、同法第百九十四条第一項第二号の改正規定、同法第百九十五条第一項の改正規定(同項第四号に係る部分を除く。)、同法第二百三条の三第一号の改正規定、同法第二百三条の六第一項の改正規定(同項第六号に係る部分を除く。)、同法第二百二十一条に六項を加える改正規定並びに同法別表第二の備考(一)(4)、別表第三の備考(一)(4)及び別表第四の備考(二)の改正規定並びに附則第八条第一項及び第七項第九条第一項及び第二項並びに第十条の規定

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