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

the provision of Article 1 amending Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, the provision amending Article 120, paragraph (3) of that Act, the provision amending Article 194 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article), the provision amending Article 195, paragraph (1), item (iv) of that Act, the provision amending paragraph (4) of that Article, the provision amending Article 203-6, paragraph (1), item (vi) of that Act and the provision amending paragraph (3) of that Article, and the provisions of Article 3, Article 7, paragraph (1), Article 8, paragraph (8) and Article 9, paragraph (3) of the Supplementary Provisions: January 1, 2023.

第一条中所得税法第二条第一項第三十四号の二の改正規定、同法第百二十条第三項の改正規定、同法第百九十四条の改正規定(同条第一項第二号に係る部分を除く。)、同法第百九十五条第一項第四号の改正規定、同条第四項の改正規定、同法第二百三条の六第一項第六号の改正規定及び同条第三項の改正規定並びに附則第三条第七条第一項第八条第八項及び第九条第三項の規定 令和五年一月一日

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