Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates set forth in those items:
この法律は、昭和六十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、当該各号に掲げる日から施行する。
in Article 1, the provisions amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-16" with "Article 41-15"), the provisions amending Articles 3 through 3-3 of that Act, the provisions adding one Article after Article 3-3 of that Act, the provisions amending Article 4, Articles 8-2 through 9-2, Article 37-10, and Article 41-12 of that Act, and the provisions deleting Article 41-16 of that Act, and the provisions of Article 2, as well as the provisions of Articles 3, 4, and 7, Articles 27 through 31, and Articles 34 and 35 of the Supplementary Provisions: January 1, 1986.
in Article 1, the provisions amending Article 12-2 of the Act on Special Measures Concerning Taxation (limited to the part renumbering that Article as Article 12-3), the provisions adding one Article after Article 12 of that Act, the provisions adding one item to Article 18, paragraph (1) of that Act, the provisions amending Article 45-2 of that Act (limited to the part renumbering that Article as Article 45-3), the provisions adding one Article after Article 45 of that Act, the provisions adding one item to Article 52, paragraph (1) of that Act and the provisions adding one item to Article 66-10, paragraph (1) of that Act, as well as the provisions of Article 8, paragraph (11) and Article 16, paragraph (10) of the Supplementary Provisions: the date on which the Act on Temporary Measures for the Promotion of Technological Development by Small and Medium-Sized Enterprises (Act No. 55 of 1985) comes into effect.