Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2020; 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、令和二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, 2021;
次に掲げる規定 令和三年一月一日
Omitted
略
the provisions in Article 15 adding one Article after Article 41-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part amending "10,000,000 yen" to "8,000,000 yen"), the provisions amending Article 93 of that Act (excluding the part renumbering item (iv) of paragraph (1) of that Article as item (v) of that paragraph and adding one item after item (iii) of that paragraph), the provisions amending Article 94 of that Act, the provisions amending Article 95 of that Act, and the provisions amending Article 96 of that Act, and the provisions of Article 74, paragraphs (1) and (3), Article 111, Article 144, and Article 149 of the Supplementary Provisions.
第十五条中租税特別措置法第四十一条の四の二の次に一条を加える改正規定、同法第四十一条の十九第一項の改正規定（「千万円」を「八百万円」に改める部分に限る。）、同法第九十三条の改正規定（同条第一項第四号を同項第五号とし、同項第三号の次に一号を加える部分を除く。）、同法第九十四条の改正規定、同法第九十五条の改正規定及び同法第九十六条の改正規定並びに附則第七十四条第一項及び第三項、第百十一条、第百四十四条並びに第百四十九条の規定