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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, 2015; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

この法律は、平成二十七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

略

the following provisions: July 1, 2015;

次に掲げる規定 平成二十七年七月一日

Omitted

略

the provisions in amending , adding one Article after , adding four paragraphs to , amending (limited to the part replacing "" with ""), amending , amending the row for the Income Tax Act in the table in , amending the row for the Act on Special Measures Concerning Taxation in that table, amending the row for the Act on General Rules for National Taxes in that table, amending , amending , amending and amending ;

中の改正規定、の次に一条を加える改正規定、に四項を加える改正規定、の改正規定(「」を「」に改める部分に限る。)、の改正規定、の表所得税法の項の改正規定、同表租税特別措置法の項の改正規定、同表国税通則法の項の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定

Omitted

略

the following provisions: January 1, 2016;

次に掲げる規定 平成二十八年一月一日

Omitted

略

the provisions in amending (limited to the part adding ", " after ""), amending the row for the in the table in , and amending ;

中の改正規定(「」の下に「、」を加える部分に限る。)、の表の項の改正規定及びの改正規定

Omitted

略

the following provisions: the date on which the comes into effect;

次に掲げる規定 の施行の日

Omitted

略

the provisions in amending (limited to the part replacing "" with ", ").

中の改正規定(「」を「、」に改める部分に限る。)

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