Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2017; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成二十九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。
the provisions in Article 12 amending Article 90-12 of the Act on Special Measures Concerning Taxation (excluding the part adding "and paragraph (2) of the following Article" after "energy consumption efficiency (hereinafter in this Article" in paragraph (1), item (iv), (a), 3. of that Article), and the provisions of Article 93, paragraphs (1) through (3) of the Supplementary Provisions: May 1, 2017;
第十二条中租税特別措置法第九十条の十二の改正規定（同条第一項第四号イ（３）中「エネルギー消費効率（以下この条」の下に「及び次条第二項」を加える部分を除く。）及び附則第九十三条第一項から第三項までの規定 平成二十九年五月一日
the provisions in Article 12 amending Article 70-2-2 of the Act on Special Measures Concerning Taxation and the provisions amending Article 70-2-3, paragraph (7) of that Act, and the provisions of Article 88, paragraph (6) of the Supplementary Provisions: June 1, 2017;
第十二条中租税特別措置法第七十条の二の二の改正規定及び同法第七十条の二の三第七項の改正規定並びに附則第八十八条第六項の規定 平成二十九年六月一日
the following provisions: October 1, 2017;
次に掲げる規定 平成二十九年十月一日
Omitted
略
the provisions in Article 12 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 9-9, paragraph (1) of that Act, the provisions amending Article 24-3, paragraph (1) of that Act, the provisions amending Article 37, paragraph (1) of that Act (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 37-12-2, paragraph (2), item (v) of that Act, the provisions amending Article 37-14 of that Act, the provisions amending Article 37-14-2 of that Act, the provisions amending Article 37-14-3, paragraph (5), item (vi) of that Act, the provisions amending item (v) of that paragraph, the provisions amending paragraph (3) of that Article, the provisions amending Article 37-14-4, paragraph (3) of that Act (excluding the part replacing "paragraph (5), item (v) of the preceding Article" with "paragraph (6), item (vii) of the preceding Article" and the part replacing "item (vi) of that paragraph" with "item (viii) of that paragraph"), the provisions amending paragraph (4), item (ii) of that Article, the provisions amending Article 52-3, paragraph (6) of that Act, the provisions amending Article 61-3, paragraph (1) of that Act, the provisions amending Article 64-2, paragraph (11) of that Act, the provisions amending Article 65-7, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 65-8, paragraph (11) of that Act, the provisions amending Article 65-12, paragraph (12) of that Act, the provisions amending Article 68-2 of that Act, the provisions amending Article 68-2-3 of that Act, the provisions amending Article 68-3, paragraph (3) of that Act (limited to the part replacing "qualified share exchange" with "qualified share exchange, etc. prescribed in Article 2, item (xii)-17 of the Corporation Tax Act"), the provisions amending Article 68-41, paragraph (6) of that Act, the provisions amending Article 68-65, paragraph (1) of that Act, the provisions amending Article 68-71, paragraph (12) of that Act, the provisions amending Article 68-78, paragraph (16), item (i), (b) of that Act, the provisions amending item (ii) of that paragraph (limited to the part replacing "Article 2, item (xii)-6" with "Article 2, item (xii)-5-2"), the provisions amending Article 68-79, paragraph (12) of that Act, the provisions amending Article 68-83, paragraph (13) of that Act, the provisions amending Article 68-109-2, paragraph (3) of that Act (excluding the part replacing ", the Corporation Tax Act" with ", that Act" and "Article 61-2, paragraph (8)" with "Article 61-2, paragraph (9)"), the provisions amending Article 85, paragraph (1) of that Act (limited to the part replacing "Article 87-7" with "Article 87-5"), the provisions amending Article 86-3 of that Act, the provisions deleting Articles 87-3 and 87-4 of that Act, the provisions amending Article 87-5, paragraph (1) of that Act (excluding the part deleting ", by March 31, 2017"), the provisions renumbering that Article as Article 87-3 of that Act, the provisions amending Article 87-6, paragraph (1) of that Act, the provisions renumbering that Article as Article 87-4 of that Act, and the provisions renumbering Article 87-7 of that Act as Article 87-5 of that Act and adding two Articles after that Article, as well as the provisions of Article 69, paragraphs (3), (12) and (14), Article 84, paragraphs (3), (12) and (14), Article 92, paragraphs (1) and (2), Article 138 and Article 139 of the Supplementary Provisions.
第十二条中租税特別措置法第二条第二項の改正規定、同法第九条の八の改正規定、同法第九条の九第一項の改正規定、同法第二十四条の三第一項の改正規定、同法第三十七条第一項の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第三十七条の十二の二第二項第五号の改正規定、同法第三十七条の十四の改正規定、同法第三十七条の十四の二の改正規定、同法第三十七条の十四の三第五項第六号の改正規定、同項第五号の改正規定、同条第三項の改正規定、同法第三十七条の十四の四第三項の改正規定（「前条第五項第五号」を「前条第六項第七号」に改める部分及び「同項第六号」を「同項第八号」に改める部分を除く。）、同条第四項第二号の改正規定、同法第五十二条の三第六項の改正規定、同法第六十一条の三第一項の改正規定、同法第六十四条の二第十一項の改正規定、同法第六十五条の七第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十五条の八第十一項の改正規定、同法第六十五条の十二第十二項の改正規定、同法第六十八条の二の改正規定、同法第六十八条の二の三の改正規定、同法第六十八条の三第三項の改正規定（「適格株式交換」を「法人税法第二条第十二号の十七に規定する適格株式交換等」に改める部分に限る。）、同法第六十八条の四十一第六項の改正規定、同法第六十八条の六十五第一項の改正規定、同法第六十八条の七十一第十二項の改正規定、同法第六十八条の七十八第十六項第一号ロの改正規定、同項第二号の改正規定（「第二条第十二号の六」を「第二条第十二号の五の二」に改める部分に限る。）、同法第六十八条の七十九第十二項の改正規定、同法第六十八条の八十三第十三項の改正規定、同法第六十八条の百九の二第三項の改正規定（「、法人税法」を「、同法」に、「第六十一条の二第八項」を「第六十一条の二第九項」に改める部分を除く。）、同法第八十五条第一項の改正規定（「第八十七条の七」を「第八十七条の五」に改める部分に限る。）、同法第八十六条の三の改正規定、同法第八十七条の三及び第八十七条の四を削る改正規定、同法第八十七条の五第一項の改正規定（「、平成二十九年三月三十一日までに」を削る部分を除く。）、同条を同法第八十七条の三とする改正規定、同法第八十七条の六第一項の改正規定、同条を同法第八十七条の四とする改正規定並びに同法第八十七条の七を同法第八十七条の五とし、同条の次に二条を加える改正規定並びに附則第六十九条第三項、第十二項及び第十四項、第八十四条第三項、第十二項及び第十四項、第九十二条第一項及び第二項、第百三十八条並びに第百三十九条の規定
the following provisions: January 1, 2018;
次に掲げる規定 平成三十年一月一日
Omitted
略
the provisions in Article 12 amending Article 41-17-2 of the Act on Special Measures Concerning Taxation, and the provisions of Article 58 of the Supplementary Provisions.
第十二条中租税特別措置法第四十一条の十七の二の改正規定及び附則第五十八条の規定
the following provisions: April 1, 2018;
次に掲げる規定 平成三十年四月一日
Omitted
略
the provisions in Article 12 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "specified foreign subsidiaries, etc." with "foreign affiliated companies" and "specified foreign corporations" with "foreign affiliated corporations"), the provisions amending the title of Chapter II, Section 4-3 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-5 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 40-7 of that Act, the provisions amending Article 40-8 of that Act, the provisions amending Article 41-14, paragraph (1), item (i) of that Act, the provisions amending Article 42-2, paragraph (2), item (ii) of that Act, the provisions amending Article 66-5-2, paragraph (8) of that Act, the provisions amending Article 66-5-3, paragraph (2) of that Act, the provisions amending the title of Chapter III, Section 7-4 of that Act and the title of Subsection 1 of that Section, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act, the provisions amending Article 66-8 of that Act, the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act, the provisions amending Article 66-9-4 of that Act, the provisions amending Article 67-14, paragraph (3) of that Act, the provisions amending Article 67-15, paragraph (3) of that Act, the provisions amending Article 68-3-2, paragraph (3) of that Act, the provisions amending Article 68-3-3, paragraph (3) of that Act, the provisions amending Article 68-89-2, paragraph (8) of that Act, the provisions amending Article 68-89-3, paragraph (2) of that Act, the provisions amending the title of Section 24 of that Chapter and the title of Subsection 1 of that Section, the provisions amending Article 68-90 of that Act, the provisions amending Article 68-91 of that Act, the provisions amending Article 68-92 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (16) of that Article), the provisions amending the title of Subsection 2 of that Section, the provisions amending Article 68-93-2 of that Act, the provisions amending Article 68-93-3 of that Act, the provisions amending Article 68-93-4 of that Act (excluding the part replacing "inclusion in deductible expenses" with "limited to" in paragraph (13) of that Article), the provisions amending Article 87-8, paragraph (4) of that Act (excluding the part deleting "(Act No. 26 of 1957)"), the provisions amending paragraph (5) of that Article (excluding the part replacing ", that Act" with ", the Liquor Tax Act"), the provisions amending Article 89 of that Act, the provisions amending Article 89-2 of that Act, the provisions amending Article 89-3 of that Act, the provisions amending Article 89-4 of that Act, the provisions amending Article 90 of that Act, the provisions amending Article 90-2 of that Act, the provisions amending Article 90-3-3 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-3-4, paragraph (4) of that Act (excluding the part replacing "specified-use petroleum products" with "specified-use petroleum products, etc."), the provisions amending Article 90-4 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-4-2 of that Act, the provisions amending Article 90-4-3 of that Act, the provisions amending Article 90-5 of that Act, the provisions amending Article 90-6 of that Act (excluding the part concerning paragraph (1) of that Article), the provisions amending Article 90-6-2, paragraph (6) of that Act and the provisions amending Article 90-6-3 of that Act (excluding the part concerning paragraph (1) of that Article), and the provisions of Articles 54, 70 and 85 of the Supplementary Provisions.
第十二条中租税特別措置法の目次の改正規定（「特定外国子会社等」を「外国関係会社」に、「特定外国法人」を「外国関係法人」に改める部分に限る。）、同法第二章第四節の三の節名及び同節第一款の款名の改正規定、同法第四十条の四の改正規定、同法第四十条の五の改正規定、同節第二款の款名の改正規定、同法第四十条の七の改正規定、同法第四十条の八の改正規定、同法第四十一条の十四第一項第一号の改正規定、同法第四十二条の二第二項第二号の改正規定、同法第六十六条の五の二第八項の改正規定、同法第六十六条の五の三第二項の改正規定、同法第三章第七節の四の節名及び同節第一款の款名の改正規定、同法第六十六条の六の改正規定、同法第六十六条の七の改正規定、同法第六十六条の八の改正規定、同節第二款の款名の改正規定、同法第六十六条の九の二の改正規定、同法第六十六条の九の三の改正規定、同法第六十六条の九の四の改正規定、同法第六十七条の十四第三項の改正規定、同法第六十七条の十五第三項の改正規定、同法第六十八条の三の二第三項の改正規定、同法第六十八条の三の三第三項の改正規定、同法第六十八条の八十九の二第八項の改正規定、同法第六十八条の八十九の三第二項の改正規定、同章第二十四節の節名及び同節第一款の款名の改正規定、同法第六十八条の九十の改正規定、同法第六十八条の九十一の改正規定、同法第六十八条の九十二の改正規定（同条第十六項中「損金算入」を「限る。」に改める部分を除く。）、同節第二款の款名の改正規定、同法第六十八条の九十三の二の改正規定、同法第六十八条の九十三の三の改正規定、同法第六十八条の九十三の四の改正規定（同条第十三項中「損金算入」を「限る。」に改める部分を除く。）、同法第八十七条の八第四項の改正規定（「（昭和三十二年法律第二十六号）」を削る部分を除く。）、同条第五項の改正規定（「、同法」を「、酒税法」に改める部分を除く。）、同法第八十九条の改正規定、同法第八十九条の二の改正規定、同法第八十九条の三の改正規定、同法第八十九条の四の改正規定、同法第九十条の改正規定、同法第九十条の二の改正規定、同法第九十条の三の三の改正規定（同条第一項に係る部分を除く。）、同法第九十条の三の四第四項の改正規定（「特定用途石油製品」を「特定用途石油製品等」に改める部分を除く。）、同法第九十条の四の改正規定（同条第一項に係る部分を除く。）、同法第九十条の四の二の改正規定、同法第九十条の四の三の改正規定、同法第九十条の五の改正規定、同法第九十条の六の改正規定（同条第一項に係る部分を除く。）、同法第九十条の六の二第六項の改正規定並びに同法第九十条の六の三の改正規定（同条第一項に係る部分を除く。）並びに附則第五十四条、第七十条及び第八十五条の規定
the provisions in Article 12 renumbering Article 42-4, paragraph (6), item (viii) of the Act on Special Measures Concerning Taxation as item (v) of that paragraph and adding four items after that item (limited to the part concerning item (vi)-2), the provisions amending paragraph (2) of that Article (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or"), the provisions amending the left-hand column of item (i) of the table in Article 43, paragraph (1) of that Act (limited to the part adding "(excluding one that falls under an excluded business operator)" after "small and medium sized enterprise"), the provisions amending Article 57-9, paragraph (1) of that Act, the provisions amending paragraph (2) of that Article, the provisions renumbering Article 68-9, paragraph (6), item (vii) of that Act as item (iv) of that paragraph and adding four items after that item (limited to the part concerning item (v)-2), the provisions amending Article 68-59, paragraph (1) of that Act and the provisions amending paragraph (2) of that Article, and the provisions of Article 62, paragraph (1) and Article 75, paragraph (3) of the Supplementary Provisions: April 1, 2019;
第十二条中租税特別措置法第四十二条の四第六項第八号を同項第五号とし、同号の次に四号を加える改正規定（第六号の二に係る部分に限る。）、同条第二項の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）、同法第四十三条第一項の表の第一号の上欄の改正規定（「中小企業者」の下に「（適用除外事業者に該当するものを除く。）」を加える部分に限る。）、同法第五十七条の九第一項の改正規定、同条第二項の改正規定、同法第六十八条の九第六項第七号を同項第四号とし、同号の次に四号を加える改正規定（第五号の二に係る部分に限る。）、同法第六十八条の五十九第一項の改正規定及び同条第二項の改正規定並びに附則第六十二条第一項及び第七十五条第三項の規定 平成三十一年四月一日
Omitted
略
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
Omitted
略
the provisions in Article 12 amending Article 87-2 of the Act on Special Measures Concerning Taxation and the provisions of Article 91 of the Supplementary Provisions.
第十二条中租税特別措置法第八十七条の二の改正規定及び附則第九十一条の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Act on the Formation and Vitalization of Industrial Clusters in Regions through the Promotion of Business Location, etc. (Act No. 47 of 2017) comes into effect;
次に掲げる規定 企業立地の促進等による地域における産業集積の形成及び活性化に関する法律の一部を改正する法律（平成二十九年法律第四十七号）の施行の日
the provisions in Article 12 amending Article 10-4, paragraph (7) of the Act on Special Measures Concerning Taxation, the provisions renumbering that Article as Article 10-4-2 of that Act, the provisions adding one Article after Article 10-3 of that Act, the provisions adding one item after Article 10-6, paragraph (1), item (vi) of that Act, the provisions amending item (vii) of that paragraph, the provisions amending Article 19, item (i) of that Act (limited to the part replacing "Article 10-4" with "Article 10-4-2"), the provisions amending Article 42-4, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 42-11-3, paragraph (2)" after "Article 42-11-2, paragraph (2)"), the provisions amending Article 42-11-2, paragraph (6) of that Act (limited to the part replacing "Article 42-11-2, paragraph (2)" with "Article 42-11-3, paragraph (2)"), the provisions renumbering that Article as Article 42-11-3 of that Act, the provisions adding one Article after Article 42-11 of that Act, the provisions adding one item after Article 42-13, paragraph (1), item (ix) of that Act, the provisions amending item (x) of that paragraph, the provisions amending Article 52-2, paragraph (1) of that Act (limited to the part adding ", Article 42-11-3, paragraph (1)" after "Article 42-11-2, paragraph (1)"), the provisions amending Article 53, paragraph (1), item (ii) of that Act (limited to the part replacing "Article 42-11-2" with "Article 42-11-3"), the provisions amending Article 68-9, paragraph (6), item (ii), (a) of that Act (limited to the part adding ", Article 68-14-3, paragraph (2)" after "Article 68-14-2, paragraph (2)"), the provisions adding one Article after Article 68-14-2 of that Act, the provisions adding one item after Article 68-15-7, paragraph (1), item (ix) of that Act and the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-14-3, paragraph (1)" after "Article 68-14-2, paragraph (1)").
第十二条中租税特別措置法第十条の四第七項の改正規定、同条を同法第十条の四の二とする改正規定、同法第十条の三の次に一条を加える改正規定、同法第十条の六第一項第六号の次に一号を加える改正規定、同項第七号の改正規定、同法第十九条第一号の改正規定（「第十条の四」を「第十条の四の二」に改める部分に限る。）、同法第四十二条の四第六項第二号イの改正規定（「第四十二条の十一の二第二項」の下に「、第四十二条の十一の三第二項」を加える部分に限る。）、同法第四十二条の十一の二第六項の改正規定（「第四十二条の十一の二第二項」を「第四十二条の十一の三第二項」に改める部分に限る。）、同条を同法第四十二条の十一の三とする改正規定、同法第四十二条の十一の次に一条を加える改正規定、同法第四十二条の十三第一項第九号の次に一号を加える改正規定、同項第十号の改正規定、同法第五十二条の二第一項の改正規定（「第四十二条の十一の二第一項」の下に「、第四十二条の十一の三第一項」を加える部分に限る。）、同法第五十三条第一項第二号の改正規定（「第四十二条の十一の二」を「第四十二条の十一の三」に改める部分に限る。）、同法第六十八条の九第六項第二号イの改正規定（「第六十八条の十四の二第二項」の下に「、第六十八条の十四の三第二項」を加える部分に限る。）、同法第六十八条の十四の二の次に一条を加える改正規定、同法第六十八条の十五の七第一項第九号の次に一号を加える改正規定及び同法第六十八条の四十第一項の改正規定（「第六十八条の十四の二第一項」の下に「、第六十八条の十四の三第一項」を加える部分に限る。）
the provisions in Article 12 adding one Article after Article 13-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 47 of that Act (including its caption), the provisions amending Article 66-13 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article), the provisions amending Article 68-34 of that Act (including its caption), the provisions amending Article 68-98 of that Act (excluding the part concerning the proviso to paragraph (1) of that Article) and the provisions amending Article 80 of that Act, and the provisions of Article 67, paragraphs (6) and (7) and Article 82, paragraphs (7) and (8) of the Supplementary Provisions: the date on which the Act on the Support for Strengthening Agricultural Competitiveness (Act No. 35 of 2017) comes into effect;
第十二条中租税特別措置法第十三条の二の次に一条を加える改正規定、同法第四十七条（見出しを含む。）の改正規定、同法第六十六条の十三の改正規定（同条第一項ただし書に係る部分を除く。）、同法第六十八条の三十四（見出しを含む。）の改正規定、同法第六十八条の九十八の改正規定（同条第一項ただし書に係る部分を除く。）及び同法第八十条の改正規定並びに附則第六十七条第六項及び第七項並びに第八十二条第七項及び第八項の規定 農業競争力強化支援法（平成二十九年法律第三十五号）の施行の日
the provisions in Article 12 amending Article 34-3, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation and the provisions of Article 51, paragraph (12) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Promotion of Introduction of Industry into Agricultural Areas (Act No. 48 of 2017) comes into effect;
第十二条中租税特別措置法第三十四条の三第二項第四号の改正規定及び附則第五十一条第十二項の規定 農村地域工業等導入促進法の一部を改正する法律（平成二十九年法律第四十八号）の施行の日
the provisions in Article 12 adding one Article after Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 68-3-4, paragraph (1) of that Act (limited to the part replacing ", Article 57-5" with "through Article 57-5") and the provisions adding one Article after Article 68-54 of that Act: the date on which the Act Partially Amending the Nuclear Damage Compensation and Decommissioning Facilitation Corporation Act (Act No. 30 of 2017) comes into effect;
第十二条中租税特別措置法第五十七条の四の次に一条を加える改正規定、同法第六十八条の三の四第一項の改正規定（「、第五十七条の五」を「から第五十七条の五まで」に改める部分に限る。）及び同法第六十八条の五十四の次に一条を加える改正規定 原子力損害賠償・廃炉等支援機構法の一部を改正する法律（平成二十九年法律第三十号）の施行の日
the provisions in Article 12 amending Article 59-2, paragraph (1) of the Act on Special Measures Concerning Taxation (excluding the part adding "(Act No. 187 of 1949)" after "to the Marine Transportation Act") and the provisions amending Article 68-62-2, paragraph (1) of that Act: the date on which the Act Partially Amending the Marine Transportation Act and the Mariners Act (Act No. 21 of 2017) comes into effect;
第十二条中租税特別措置法第五十九条の二第一項の改正規定（「に海上運送法」の下に「（昭和二十四年法律第百八十七号）」を加える部分を除く。）及び同法第六十八条の六十二の二第一項の改正規定 海上運送法及び船員法の一部を改正する法律（平成二十九年法律第二十一号）の施行の日
the provisions in Article 12 amending Article 70-7-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "and Article 70-7-10" after "(hereinafter through Article 70-7-7"), the provisions amending paragraph (2) of that Article, the provisions adding one Article after Article 70-7-9 of that Act and the provisions amending Article 70-13, paragraph (1) of that Act, and the provisions of Article 88, paragraph (19) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 57 of 2017) come into effect;
第十二条中租税特別措置法第七十条の七の五第一項の改正規定（「（以下第七十条の七の七まで」の下に「及び第七十条の七の十」を加える部分に限る。）、同条第二項の改正規定、同法第七十条の七の九の次に一条を加える改正規定及び同法第七十条の十三第一項の改正規定並びに附則第八十八条第十九項の規定 医療法等の一部を改正する法律（平成二十九年法律第五十七号）附則第一条第二号に掲げる規定の施行の日
the provisions in Article 12 amending Article 83-3 of the Act on Special Measures Concerning Taxation (including its caption) (excluding the part replacing "March 31, 2017" with "March 31, 2019" in paragraph (1) of that Article): the date on which the Act Partially Amending the Act on Specified Joint Real Estate Ventures (Act No. 46 of 2017) comes into effect;
第十二条中租税特別措置法第八十三条の三（見出しを含む。）の改正規定（同条第一項中「平成二十九年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。） 不動産特定共同事業法の一部を改正する法律（平成二十九年法律第四十六号）の施行の日
the provisions in Article 12 amending Article 90-3-3, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "the location of that bonded area" with "the place for tax payment"): the date on which the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016) come into effect.
第十二条中租税特別措置法第九十条の三の三第一項の改正規定（「その保税地域の所在地」を「納税地」に改める部分に限る。） 関税定率法等の一部を改正する法律（平成二十八年法律第十六号）附則第一条第四号に掲げる規定の施行の日