一the following provisions: October 1, 2020;

イ及びロOmitted

ハthe provisions in Article 15 amending Article 88-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "12,500 yen" with "13,500 yen"), and the provisions of Articles 110 and 140 of the Supplementary Provisions.

二the following provisions: January 1, 2021;

イ及びロOmitted

ハthe provisions in Article 15 adding one Article after Article 41-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-19, paragraph (1) of that Act (limited to the part amending "10,000,000 yen" to "8,000,000 yen"), the provisions amending Article 93 of that Act (excluding the part renumbering item (iv) of paragraph (1) of that Article as item (v) of that paragraph and adding one item after item (iii) of that paragraph), the provisions amending Article 94 of that Act, the provisions amending Article 95 of that Act, and the provisions amending Article 96 of that Act, and the provisions of Article 74, paragraphs (1) and (3), Article 111, Article 144, and Article 149 of the Supplementary Provisions.

三the following provisions: April 1, 2021.

イOmitted

ロthe provisions of Article 15 amending Article 9-8 of the Act on Special Measures Concerning Taxation, the provisions amending Article 37-14 of that Act (excluding the part adding "electromagnetic means (" after "made in lieu of" and adding "; hereinafter the same applies in this Article)" after "method using" in paragraph (5), item (i) of that Article, the part concerning (a) of that item, the part concerning (b) of that item, the part adding ", to the head of the business office of said financial instruments business operator, etc.," after "the person" in paragraph (18) of that Article, the part in that paragraph replacing "submit to the head of the business office of said financial instruments business operator, etc." with "make the submission of (including the provision, by electromagnetic means in lieu of the submission of said notification of change of financial instruments business operator, etc., of the matters to be stated in said notification of change of financial instruments business operator, etc., which is made together with the presentation of the person's documents confirming address, etc. (meaning the documents confirming address, etc. prescribed in Article 37-11-4, paragraph (1); the same applies in paragraph (16)) or the transmission of the person's specified electronic certificate for signature, etc. (meaning the specified electronic certificate for signature, etc. prescribed in paragraph (1) of that Article; the same applies in paragraph (16)); hereinafter the same applies through paragraph (15))" and replacing "submits" with "makes the submission of", the part replacing "submitted" with "made the submission of" in paragraph (20) of that Article, the part concerning paragraph (21) of that Article, the part replacing "submitted" with "made the submission of" in paragraph (23) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (27) of that Article, the part replacing "method using an electronic data processing system or any other method using information and communications technology" with "electromagnetic means" in paragraph (29) of that Article, the part deleting "the notification of abolition of a tax-exempt account" and replacing "submitted" with "made the submission of the notification of abolition of a tax-exempt account" in paragraph (31) of that Article, and the part replacing "平成三十五年" (the 35th year of Heisei) with "令和五年" (the 5th year of Reiwa) and "20 years of age" with "18 years of age" in paragraph (33) of that Article), the provisions amending Article 37-14-2, paragraph (18) of that Act, the provisions amending Article 42-2-2 of that Act, and the provisions amending Article 42-3, paragraph (4) of that Act, and the provisions of Article 68, paragraphs (1) through (3), Article 168, and Article 169 of the Supplementary Provisions.

四the following provisions: January 1, 2022;

イ及びロOmitted

ハthe provisions in Article 15 amending Article 25-2, paragraph (3) of the Act on Special Measures Concerning Taxation and the provisions amending Article 41-21, paragraph (14), item (xxiv) of that Act.

五the following provisions: April 1, 2022;

イOmitted

ロthe provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;

ハからトまでOmitted

チthe provisions in Article 15 amending Article 37-14, paragraph (33) of the Act on Special Measures Concerning Taxation (limited to the part replacing "20 years of age" with "18 years of age"), and the provisions of Article 68, paragraphs (7) and (8) and Article 87, paragraph (2) of the Supplementary Provisions;

リthe provisions of Article 16, and the provisions of Articles 112 through 130, Article 141, Article 147, Article 148-2 (excluding the provisions amending Article 95, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) and the provisions amending Article 102 of the Supplementary Provisions of that Act), Article 150 (excluding the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act), Article 158 and Article 166 of the Supplementary Provisions;

ヌからワまでOmitted

カthe provisions of Article 24;

ヨthe provisions of Article 25;

タthe provisions in Article 26 amending the table in Article 41, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2009);

レthe provisions of Article 27;

ソthe provisions in Article 28 amending Article 93, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016);

ツthe provisions in Article 29 amending Article 68 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provisions amending Article 69 of the Supplementary Provisions of that Act (excluding the part replacing "平成三十一年十二月三十一日" (December 31 of the 31st year of Heisei) with "令和元年十二月三十一日" (December 31 of the first year of Reiwa) in paragraph (11) of that Article), and the provisions of Article 137 of the Supplementary Provisions;

ネthe provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;

ナthe provisions in Article 31 amending Article 52, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019) and the provisions amending Article 53 of the Supplementary Provisions of that Act.

六及び七Omitted

八the provisions in Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part adding "and Article 35-3" after "Article 35-2"), the provisions amending Article 31-2, paragraph (4) of that Act, the provisions amending Article 31-3, paragraph (1) of that Act, the provisions amending Article 33, paragraph (1) of that Act (limited to the part replacing "and Article 35-2, paragraph (1)" with ", Article 35-2, paragraph (1) and Article 35-3, paragraph (1)"), the provisions adding a heading to Article 35-2 of that Act, the provisions adding one Article to Chapter II, Section 4, Subsection 6-2 of that Act, the provisions deleting the heading of Article 36 of that Act, the provisions amending that Article, the provisions amending Article 37-5, paragraph (1) of that Act, the provisions amending Article 37-6, paragraph (1) of that Act and the provisions amending Article 37-9, paragraph (1) of that Act, and the provisions of Article 157 of the Supplementary Provisions: July 1, 2020 or the date on which the provisions listed in paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Basic Land Act, etc. (Act No. 12 of 2020) come into effect, whichever is later;

九the provisions in Article 15 adding one Article after Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions adding one Article after Article 42-12-5 of that Act, the provisions adding one Article after Article 68-15-6 of that Act, the provisions amending Article 68-40, paragraph (1) of that Act (limited to the part adding ", Article 68-15-6-2, paragraph (1)" after "Article 68-15-5, paragraph (1)") and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act (limited to the part adding ", Article 68-15-6-2" after "Article 68-15-5"): the date on which the Act on Promotion of Development, Supply and Introduction of Systems Utilizing Specified Advanced Information and Communications Technology (Act No. 37 of 2020) comes into effect;

十the provisions in Article 15 amending Article 41-14, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-15-2 of that Act and the provisions amending Article 42, paragraph (4), item (iii) of that Act, and the provisions of Articles 72, 73 and 77 of the Supplementary Provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019) comes into effect;

十一the provisions in Article 15 amending Article 70-4, paragraph (2), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (5), item (ii) of that Article, the provisions adding one item to Article 70-4-2, paragraph (9) of that Act, the provisions amending Article 70-6, paragraph (8), item (ii) of that Act, the provisions amending paragraph (39), item (iv) of that Article, the provisions adding one item to Article 70-6-2, paragraph (2) of that Act and the provisions amending Article 83-2 of that Act (excluding the part replacing "March 31, 2020" with "March 31, 2022"), and the provisions of Article 108 of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 43 of 2020) comes into effect;

十二the provisions in Article 15 amending Article 84-2-2 of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 5, paragraph (2)" with "Article 6, paragraph (2)"): the date on which the Act Partially Amending the Road Act, etc. (Act No. 31 of 2020) comes into effect.