Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、平成三十一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: April 1, 2020;
次に掲げる規定 令和二年四月一日
Omitted
略
the provisions of Article 10 amending the table of contents of the Act on General Rules for National Taxes, the provisions amending Article 70, paragraph (4), item (iii) of that Act, the provisions amending Article 74-13-2 of that Act (limited to the part replacing "。）は" (the close of a parenthetical, followed by the topic particle) with "。以下この条において同じ。）は" (the close of a parenthetical with the same applies hereinafter in this Article added, followed by the topic particle), "。）の氏名" (the close of a parenthetical, followed by the name of) with "。以下この条において同じ。）の氏名" (the close of a parenthetical with the same applies hereinafter in this Article added, followed by the name of), "name" with "name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "the relevant" with "held by the relevant financial institution, etc.") and the provisions adding two Articles after that Article in Chapter VII-2 of that Act, and the provisions of Article 109 and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing ", the Income Tax Act" with "or Article 74-13-3, the Income Tax Act") and the provisions adding the following after row 38 of Appended Table 1 of that Act) of the Supplementary Provisions.
第十条中国税通則法の目次の改正規定、同法第七十条第四項第三号の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分に限る。）及び同法第七章の二中同条の次に二条を加える改正規定並びに附則第百九条及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「、所得税法」を「若しくは第七十四条の十三の三、所得税法」に改める部分に限る。）及び同法別表第一の三十八の項の次に次のように加える改正規定に限る。）の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Act on Strengthening the Management of Small and Medium-Sized Enterprises, etc. to Contribute to the Continuation of the Business Activities of Small and Medium-Sized Enterprises (Act No. 21 of 2019) comes into effect;
次に掲げる規定 中小企業の事業活動の継続に資するための中小企業等経営強化法等の一部を改正する法律（令和元年法律第二十一号）の施行の日
Omitted
略
the provisions of Article 11 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending Article 10-5-2, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 10-5-3, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 10-5-4, paragraph (2), item (ii), sub-item (b) of that Act, the provisions adding one Article after Article 11-3 of that Act, the provisions amending the title of Chapter II, Section 3 of that Act, the provisions amending Article 29-2 of that Act (including its caption), the provisions amending Article 37-12-2, paragraph (2), item (vii) of that Act, the provisions amending Article 42-2-2, paragraphs (1) through (3) of that Act (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)"), the provisions amending paragraph (4) of that Article (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)" and the part replacing "Article 29-2, paragraphs (8) through (12)" with "Article 29-2, paragraphs (9) through (13)"), the provisions amending Article 42-3, paragraph (4), item (ii) of that Act (excluding the part replacing "Article 37-14, paragraph (30)" with "Article 37-14, paragraph (35)"), the provisions amending items (v) and (vi) of that paragraph (limited to the part replacing "Article 29-2, paragraph (8)" with "Article 29-2, paragraph (9)"), the provisions amending Article 42-12-3, paragraph (1) of that Act (limited to the part replacing "Article 26, paragraph (2)" with "Article 32, paragraph (2)"), the provisions amending Article 42-12-4, paragraph (1) of that Act (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending Article 42-12-5, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Article 44-2 of that Act, the provisions amending Article 52-2, paragraph (1) and Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act (limited to the part replacing "Article 13, paragraph (1)" with "Article 19, paragraph (1)" and the part replacing "Article 13, paragraph (3)" with "Article 19, paragraph (3)" and "Article 14, paragraph (1)" with "Article 20, paragraph (1)"), the provisions amending Article 68-15-6, paragraph (2), item (ii), sub-item (b) of that Act, the provisions amending Articles 68-20 through 68-23 of that Act, the provisions amending Article 68-40, paragraph (1) and Article 68-42, paragraph (1), item (ii) of that Act and the provisions amending Article 80, paragraph (3) of that Act, and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (limited to the part replacing "Article 29-2, paragraph (5)" with "Article 29-2, paragraph (6)" and "paragraph (6)" with "paragraph (7)")) of the Supplementary Provisions;
第十一条中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、同法第十条の五の二第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第十条の五の三第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第十条の五の四第二項第二号ロの改正規定、同法第十一条の三の次に一条を加える改正規定、同法第二章第三節の節名の改正規定、同法第二十九条の二（見出しを含む。）の改正規定、同法第三十七条の十二の二第二項第七号の改正規定、同法第四十二条の二の二第一項から第三項までの改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）、同条第四項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分及び「第二十九条の二第八項から第十二項まで」を「第二十九条の二第九項から第十三項まで」に改める部分に限る。）、同法第四十二条の三第四項第二号の改正規定（「第三十七条の十四第三十項」を「第三十七条の十四第三十五項」に改める部分を除く。）、同項第五号及び第六号の改正規定（「第二十九条の二第八項」を「第二十九条の二第九項」に改める部分に限る。）、同法第四十二条の十二の三第一項の改正規定（「第二十六条第二項」を「第三十二条第二項」に改める部分に限る。）、同法第四十二条の十二の四第一項の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、同法第四十二条の十二の五第二項第二号ロの改正規定、同法第四十四条の二の改正規定、同法第五十二条の二第一項及び第五十三条第一項第二号の改正規定、同法第六十八条の十五の五第一項の改正規定（「第十三条第一項」を「第十九条第一項」に改める部分及び「第十三条第三項」を「第十九条第三項」に、「第十四条第一項」を「第二十条第一項」に改める部分に限る。）、同法第六十八条の十五の六第二項第二号ロの改正規定、同法第六十八条の二十から第六十八条の二十三までの改正規定、同法第六十八条の四十第一項及び第六十八条の四十二第一項第二号の改正規定並びに同法第八十条第三項の改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律第九条第三項の改正規定（「第二十九条の二第五項」を「第二十九条の二第六項」に、「第六項」を「第七項」に改める部分に限る。）に限る。）の規定