Supplementary Provisions, Article 1Effective Date

一Omitted

二the following provisions: July 1, 2015;

イ及びロOmitted

ハthe provisions of Article 6 amending Article 70, paragraph (4) of the Act on General Rules for National Taxes, the provisions amending the main clause of Article 73, paragraph (3) of that Act and the provisions amending Article 74-9 of that Act (excluding the part replacing "pursuant to the provisions of" with "in" in paragraph (3), item (ii) of that Article), and the provisions of Article 53, paragraph (4) and Article 114 (limited to the provisions amending Article 26, paragraph (2) of the Local Corporation Tax Act (Act No. 11 of 2014)) of the Supplementary Provisions.

三the following provisions: October 1, 2015;

イ及びロOmitted

ハthe provisions of Article 6 amending Article 2, item (ix) of the Act on General Rules for National Taxes, the provisions amending Article 15, paragraph (2), item (vii) of that Act (excluding the part replacing "充てん場" (filling site, with the character for filling partly written in kana) with "充塡場" (filling site, written wholly in kanji)) and the provisions amending Article 38, paragraph (3), item (iii) of that Act.

四から八までOmitted

八の二the following provisions: April 1, 2018.

イOmitted

ロthe provisions of Article 6 amending Article 23, paragraph (1) of the Act on General Rules for National Taxes and amending Article 70, paragraph (2) of that Act, and the provisions of Article 53, paragraphs (1) and (3) of the Supplementary Provisions.