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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2026; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、令和八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。

the provisions in amending (excluding the part replacing "" with "" in ), the provisions amending , the provisions amending (excluding the part replacing "" with "" in ), and the provisions amending , and the provisions of Article 3, paragraphs (5) and (6) and Article 11, paragraphs (4) and (5) of the Supplementary Provisions: October 1, 2026.

中の改正規定（中「」を「」に改める部分を除く。）、の改正規定、の改正規定（中「」を「」に改める部分を除く。）及びの改正規定並びに附則第三条第五項及び第六項並びに第十一条第四項及び第五項の規定　令和八年十月一日

the provisions in amending , and and , the provision amending (excluding the part pertaining to ), the provisions amending , , , and , and , the provision amending (excluding the part pertaining to ), and the provisions amending and , and the provision amending (excluding the amending provision set forth in item (xvii)), the provision amending (excluding the amending provision set forth in item (xvi)), the provision amending , the provision amending (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to (excluding the part adding "(Act No. 11 of 1995)" after "Act on Temporary Special Provisions of Acts Related to National Tax, in Relation to Victims, etc. of Hanshin-Awaji Earthquake")), the provision amending , the provision amending (limited to the part replacing "fiscal year 2038" with "fiscal year 2043", the part replacing "2025" with "2030", and the part pertaining to ), the provision amending , the provision amending (excluding the amending provision set forth in item (xvii)), the provisions amending and , the provisions renumbering as and adding one Article after , the provisions amending , , and , the provision renumbering as , the provisions renumbering as and adding one Article after , the provision amending the entry for of the Supplementary Provisions in the table in (excluding the part replacing " of the Supplementary Provisions" with ""), and the provision amending the entry for of the Supplementary Provisions in the table in (excluding the part replacing " of the Supplementary Provisions" with ""), and the provisions of , , and and and of the Supplementary Provisions: January 1, 2027;

中、及び並びにの改正規定、の改正規定（に係る部分を除く。）、、、、及び並びにの改正規定、の改正規定（に係る部分を除く。）並びに及びの改正規定並びにの改正規定（第十七号に掲げる改正規定を除く。）、の改正規定（第十六号に掲げる改正規定を除く。）、の改正規定、の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及びに係る部分（「阪神・淡路大震災の被災者等に係る国税関係法律の臨時特例に関する法律」の下に「（）」を加える部分を除く。）に限る。）、の改正規定、の改正規定（「令和二十年度」を「令和二十五年度」に改める部分、「令和七年」を「令和十二年」に改める部分及びに係る部分に限る。）、の改正規定、の改正規定（第十七号に掲げる改正規定を除く。）、及びの改正規定、をとし、の次に一条を加える改正規定、、、及びの改正規定、をとする改正規定、をとし、の次に一条を加える改正規定、の表の項の改正規定（「」を「」に改める部分を除く。）並びにの表の項の改正規定（「」を「」に改める部分を除く。）並びに、、及び並びに及びの規定　令和九年一月一日

the provision in amending , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision amending , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provisions renumbering as and adding one Article after (excluding the part renumbering as ), the provision adding one Article after , the provision adding one Article after , the provision amending , the provision adding one Article after , the provision amending , the provision adding one Article after , the provisions renumbering as and adding one Article after (excluding the part renumbering as ), the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after , the provision amending , the provision adding one Article after , the provision adding one Article after , the provision adding one Article after and the provision amending , and the provisions of (excluding the amending provisions set forth in item (v)), (excluding the amending provision set forth in that item) and (excluding the provisions amending and ), and the provisions of of the Supplementary Provisions: April 1, 2027;

中の改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、をとし、の次に一条を加える改正規定（をとする部分を除く。）、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定、の次に一条を加える改正規定、の改正規定、の次に一条を加える改正規定、をとし、の次に一条を加える改正規定（をとする部分を除く。）、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定及びの改正規定並びに（第五号に掲げる改正規定を除く。）、（同号に掲げる改正規定を除く。）及び（及びの改正規定を除く。）並びにの規定　令和九年四月一日

the provisions in amending the heading preceding , and Article 747-5, paragraph (1) of the Local Tax Act: May 1, 2027;

中の前の見出し、及びの改正規定　令和九年五月一日

the provision in amending (limited to the part replacing "seizure with an order to record prescribed in " with "order to provide electronic or magnetic records"), the provisions renumbering as and adding one Article after , the provisions amending , and , , , , , , , , and , the provision adding one Article after , the provision amending , the provision amending , the provisions amending and , the provision amending , and the provisions amending , , , and , and the provision amending , the provision in amending before repeal by the provisions of , and Other Matters that remains in force pursuant to the provisions of , the provision in amending , the provision in amending , and the provisions of and of the Supplementary Provisions: October 1, 2027;

中の改正規定（「に規定する記録命令付差押え」を「電磁的記録提供命令」に改める部分に限る。）、をとし、の次に一条を加える改正規定、、及び、、、、、、、、並びにの改正規定、の次に一条を加える改正規定、の改正規定、（見出しを含む。）の改正規定、及びの改正規定、（見出しを含む。）の改正規定並びに、、、及びの改正規定並びにの改正規定、中の規定によりなおその効力を有するものとされたの規定による廃止前の地方法人特別税等に関するの改正規定、中の改正規定並びに中の改正規定並びに及びの規定　令和九年十月一日

the provisions in amending , , and , and the provisions amending , and , the provision amending (excluding the part replacing "fiscal year 2026" with "fiscal year 2029" in , , and ), and the provisions amending , the entry for of the Supplementary Provisions in the table in , the entry for of the Supplementary Provisions in the table in , and , and the provisions of , and and and of the Supplementary Provisions: January 1, 2028;

中、、及びの改正規定並びに、及びの改正規定、の改正規定（、、及び中「令和八年度」を「令和十一年度」に改める部分を除く。）並びに、の表の項及びの表の項並びにの改正規定並びに、及び並びに及びの規定　令和十年一月一日

the provisions in amending , the provision amending , the provision adding one Article after , the provision amending and the provision adding one paragraph to , and the provisions of of the Supplementary Provisions: April 1, 2028;

中の改正規定、（見出しを含む。）の改正規定、の次に一条を加える改正規定、の改正規定及びに一項を加える改正規定並びにの規定　令和十年四月一日

the provisions in amending , and , and the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending (limited to the part deleting "(Act No. 193 of 1949)"), the provision amending , the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part replacing ", and of the Supplementary Provisions" with "through of the Supplementary Provisions"), the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2031"), the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2031") and the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2031"), and the provisions of , and and of the Supplementary Provisions: April 1, 2029;

中、及びの改正規定並びにの改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、の改正規定（「（）」を削る部分に限る。）、の改正規定、の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に、「、並びに」を「からまで」に改める部分を除く。）、の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）、の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）及びの改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分を除く。）並びに、及び並びにの規定　令和十一年四月一日

the provision in amending (excluding the amending provision set forth in item (v)): the date of enforcement of the provisions set forth in ;

中の改正規定（第五号に掲げる改正規定を除く。）　に掲げる規定の施行の日

the provisions of and Articles 4 and 12 of the Supplementary Provisions: the date of enforcement of the ;

並びに附則第四条及び第十二条の規定　の施行の日

the provision in amending (excluding the part replacing "March 31, 2026" with "March 31, 2028"), and the provisions of Article 14, paragraph (3) and Article 17, paragraph (2) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分を除く。）並びに附則第十四条第三項及び第十七条第二項の規定　の施行の日

the provision in amending (limited to the part replacing "" with ""), the provision amending (excluding the part renumbering as ) and the provision amending (excluding the part renumbering as ): the date of enforcement of the ;

中の改正規定（「」を「」に改める部分に限る。）、の改正規定（をとする部分を除く。）及びの改正規定（をとする部分を除く。）　の施行の日

the provision in amending (excluding the part replacing "March 31, 2026" with "March 31, 2029"), the provision amending , and the provision amending (excluding the part replacing "March 31, 2026" with "March 31, 2029" and the part renumbering as ), and the provisions of , and of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分を除く。）、の改正規定及びの改正規定（「令和八年三月三十一日」を「令和十一年三月三十一日」に改める部分及びをとする部分を除く。）並びに、及びの規定　の施行の日

the provisions of and and of the Supplementary Provisions: the date of enforcement of the ;

並びに及びの規定　の施行の日

the provisions in amending and and and : the date of enforcement of the provisions set forth in ;

中及び並びに及びの改正規定　に掲げる規定の施行の日

the provision in amending (limited to the part replacing "" with ""): the date of enforcement of the provisions set forth in ;

中の改正規定（「」を「」に改める部分に限る。）　に掲げる規定の施行の日

the provision in amending (limited to the part replacing " of the Supplementary Provisions" with " of the Supplementary Provisions"), the provision amending (limited to the part replacing "or when the provisions of of the Supplementary Provisions apply" with ", when the provisions of or of the Supplementary Provisions apply" and the part pertaining to ), the provision amending (limited to the part replacing "or when the provisions of of the Supplementary Provisions apply" with ", when the provisions of or of the Supplementary Provisions apply" and the part pertaining to ), the provisions renumbering as and adding two Articles after (excluding the part renumbering as ), and the provisions renumbering as and adding one Article after , and the provisions of and , and and of the Supplementary Provisions: January 1 of the second year after the year in which the date of enforcement of the falls.

中の改正規定（「」を「」に改める部分に限る。）、の改正規定（「又はの規定の適用を受けるとき」を「、又はの規定の適用を受けるとき」に改める部分及びに係る部分に限る。）、の改正規定（「又はの規定の適用を受けるとき」を「、又はの規定の適用を受けるとき」に改める部分及びに係る部分に限る。）、をとし、の次に二条を加える改正規定（をとする部分を除く。）及びをとし、の次に一条を加える改正規定並びに及び、及び並びにの規定　の施行の日の属する年の翌々年の一月一日

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