This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
Enacting Statement制定文
A sentence at the very top of a law, before its first article, saying what enacting it does. The Corporation Tax Act's (法人税法) reads 「法人税法(昭和二十二年法律第二十八号)の全部を改正する。」 — this Act replaces the whole of the earlier Act of the same name — which is why the Corporation Tax Act in force is Act No. 34 of 1965 and not the 1947 Act it is named after. Older laws use it to say when they come into force or which earlier law they repeal. It is not an article and nothing is cited to it.
Machine translation, corrected on review, not official
1 April 2016平成28年
Coming into force施行
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.