1 article
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of October 1, 1987; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items:
この法律は、昭和六十二年十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 of Articles 4 and 5, the provision in Article 8 amending Article 15, paragraph (2), item (xi) of the Act on General Rules for National Taxes, and the provisions of Articles 32 through 34 of the Supplementary Provisions: the day following the date of promulgation.
第四条及び第五条の規定並びに第八条中国税通則法第十五条第二項第十一号の改正規定並びに附則第三十二条から第三十四条までの規定 公布の日の翌日