Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和四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, 2024;
次に掲げる規定 令和六年一月一日
Omitted
略
the provision in Article 5 amending Article 37, paragraph (3) of the Inheritance Tax Act and the provision amending Article 50, paragraph (2), item (ii) of that Act
第五条中相続税法第三十七条第三項の改正規定及び同法第五十条第二項第二号の改正規定
Omitted
略
the provision in Article 5 amending Article 58 of the Inheritance Tax Act (including its heading), and the provisions of Article 18 and Article 86 (limited to the provision amending Appended Table 1 of the Local Autonomy Act) of the Supplementary Provisions: March 1, 2024, or the effective date of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Family Register Act (Act No. 17 of 2019), whichever is later
第五条中相続税法第五十八条（見出しを含む。）の改正規定並びに附則第十八条及び第八十六条（地方自治法別表第一の改正規定に限る。）の規定 令和六年三月一日又は戸籍法の一部を改正する法律（令和元年法律第十七号）附則第一条第五号に掲げる規定の施行の日のいずれか遅い日