Supplementary Provisions, Article 1, paragraph (1), item (vii)
七
the provisions in Article 8 amending Article 14 of the Act on General Rules for National Taxes and the provisions of Article 23, paragraph (1) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation.
第八条中国税通則法第十四条の改正規定及び附則第二十三条第一項の規定 公布の日から起算して三年三月を超えない範囲内において政令で定める日