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Supplementary Provisions, Article 1Effective Date

第一条(施行期日)

This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、平成三十一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: April 1, 2020;

次に掲げる規定 令和二年四月一日

Omitted

略

the provisions of amending the table of contents of the Act on General Rules for National Taxes, the provisions amending , the provisions amending (limited to the part replacing "。)は" (the close of a parenthetical, followed by the topic particle) with "。以下この条において同じ。)は" (the close of a parenthetical with the same applies hereinafter in this Article added, followed by the topic particle), "。)の氏名" (the close of a parenthetical, followed by the name of) with "。以下この条において同じ。)の氏名" (the close of a parenthetical with the same applies hereinafter in this Article added, followed by the name of), "name" with "name; the same applies in and (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "the relevant" with "held by the relevant financial institution, etc.") and the provisions adding two Articles after in Chapter VII-2 of , and the provisions of and (limited to the provisions amending (limited to the part replacing ", the Income Tax Act" with "or , the Income Tax Act") and the provisions adding the following after row 38 of ) of the Supplementary Provisions.

中国税通則法の目次の改正規定、の改正規定、の改正規定(「。)は」を「。以下において同じ。)は」に、「。)の氏名」を「。以下において同じ。)の氏名」に、「名称」を「名称。及び(振替機関の加入者情報の管理等)において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分に限る。)及び第七章の二中の次に二条を加える改正規定並びに及び(の改正規定(「、所得税法」を「若しくは、所得税法」に改める部分に限る。)及び別表第一の三十八の項の次に次のように加える改正規定に限る。)の規定

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