Supplementary Provisions, Article 1Effective Date

一から四までOmitted

五the following provisions: April 1, 2022.

イOmitted

ロthe provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;

ハからホまでOmitted

ヘthe provisions of Article 13 (excluding the provisions in that Article amending Article 46, paragraph (6) of the Act on General Rules for National Taxes, amending Article 70 of that Act, amending Article 71, paragraph (1) of that Act, amending paragraph (2) of that Article (limited to the part deleting "(Definitions)"), amending Article 72, paragraph (1) of that Act and amending Article 74-11, paragraph (1) of that Act).