Supplementary Provisions, Article 1Effective Date

一the provisions amending Article 37-2, the proviso to Article 45-2, paragraph (1), Article 314-7 and the proviso to Article 317-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Articles 5-5 through 5-7, Article 7, Article 7-2 and Article 33-2, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 33-3, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (7), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 34, paragraph (3), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (6), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-2, paragraph (4), item (iv) of the Supplementary Provisions of that Act, the provisions amending paragraph (8), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions amending Article 35-4, paragraph (2), item (iv) of the Supplementary Provisions of that Act, and the provisions amending paragraph (5), item (iv) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article"), the provisions of paragraphs (2) through (4) and (7) of the following Article and paragraphs (2) through (4) and (7) of Article 13 of the Supplementary Provisions, Article 31 (limited to the provisions amending Article 8, paragraph (3), item (v) and paragraph (6), item (v) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) and the provisions amending paragraph (8), item (v) and paragraph (11), item (v) of that Article (limited to the parts replacing "and paragraph (2)" with "and paragraph (11)" and "paragraph (2) of that Article" with "paragraph (11) of that Article")), and Article 32 (limited to the provisions amending Article 3-2-2, paragraph (5), item (v) and paragraph (8), item (v) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc. (Act No. 46 of 1969) and the provisions amending paragraph (11), item (v) and paragraph (14), item (v) of that Article (limited to the part replacing "paragraph (2) of that Article" with "paragraph (11) of that Article")): June 1, 2019;

二Article 2 (excluding the amending provisions set forth in the following item) and the provisions of Articles 6, 11 and 18 of the Supplementary Provisions: October 1, 2019;

三the provisions adding one item after Article 23, paragraph (1), item (xii) of the Local Tax Act in Article 2, the provisions amending Article 34, paragraph (1), item (xi) of that Act, the provisions adding one paragraph to Article 45-2 of that Act, the provisions amending Articles 45-3-2 and 45-3-3 of that Act, the provisions adding one item after Article 292, paragraph (1), item (xii) of that Act, the provisions amending Article 314-2, paragraph (1), item (xi) of that Act, the provisions that, in Article 317-2 of that Act, change paragraph (8) to paragraph (9), paragraph (7) to paragraph (8) and paragraph (6) to paragraph (7) and add one paragraph after paragraph (5), the provisions amending Articles 317-3-2, 317-3-3, 317-4, 317-5 and 324 of that Act, and the provisions amending Article 44-2 of the Supplementary Provisions of that Act, and the provisions of Articles 3 and 14 of the Supplementary Provisions: January 1, 2020;

四the provisions of Article 3 (excluding the amending provisions set forth in the following item through item (viii) and item (xiii)): April 1, 2020;

五Omitted

六the provisions adding one paragraph to Article 12-3 of the Supplementary Provisions of the Local Tax Act in Article 3, the provisions deleting paragraphs (4) and (5) of Article 12-4 of the Supplementary Provisions of that Act, the provisions amending Article 12-5, paragraph (1) and Article 30, paragraph (1) of the Supplementary Provisions of that Act, the provisions adding one paragraph to that Article, and the provisions amending Article 30-2, paragraph (1) of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraph (2) and Article 19 of the Supplementary Provisions: April 1, 2021;

七the provisions amending Article 72-57-2, paragraph (1), Article 72-57-3, paragraph (1), Article 321-7-13, paragraph (1) and Article 321-7-14, paragraph (1) of the Local Tax Act in Article 3: January 1, 2022;

八the provisions amending Article 177-6, paragraph (1) of the Local Tax Act in Article 3, and the provisions of Article 8 and Article 12, paragraph (1) and Article 24 of the Supplementary Provisions: April 1, 2022;

九及び十Omitted

十一the provisions adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part relating to Article 15, paragraph (50) of the Supplementary Provisions of that Act): the date of enforcement of the provisions prescribed in the proviso to paragraph (1) of the Supplementary Provisions of the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018);

十二the provisions amending Article 33, paragraph (5) of the Supplementary Provisions of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Temporary Measures for the Improvement of the Management of Specified Agricultural Product Processing Businesses (Act No. 22 of 2019);

十三the provisions amending Article 73-27-6 of the Local Tax Act in Article 3, the provisions adding one paragraph to Article 10 of the Supplementary Provisions of that Act, the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act, and the provisions of Article 8 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019).