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Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect as of April 1, 2016; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.

この法律は、平成二十八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。

Omitted

the following provisions: January 1, 2017;

次に掲げる規定 平成二十九年一月一日

Omitted

the provisions of Article 6 (excluding the provisions in that Article amending Article 34-3 of the Act on General Rules for National Taxes, amending Article 34-5 of that Act and amending Article 74-2 of that Act), and the provisions of Article 54, Articles 154 through 156 and Article 167 of the Supplementary Provisions.

第六条の規定(同条中国税通則法第三十四条の三の改正規定、同法第三十四条の五の改正規定及び同法第七十四条の二の改正規定を除く。)並びに附則第五十四条第百五十四条から第百五十六条まで及び第百六十七条の規定

the provisions of Article 6 amending Article 34-3 of the Act on General Rules for National Taxes and amending Article 34-5 of that Act: January 4, 2017;

第六条中国税通則法第三十四条の三の改正規定及び同法第三十四条の五の改正規定 平成二十九年一月四日

Omitted

the following provisions: October 1, 2023.

次に掲げる規定 令和五年十月一日

Omitted

the provisions of Article 6 amending Article 74-2 of the Act on General Rules for National Taxes.

第六条中国税通則法第七十四条の二の改正規定

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