Supplementary Provisions, Article 64Adjustment Provisions Accompanying the Partial Amendment of the Act on Special Measures Concerning Taxation
第六十四条（租税特別措置法の一部改正に伴う調整規定）
If 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 is after July 1, 2020, the phrase "July 1, 2020" in the provisions of Article 15 adding one Article to Chapter II, Section 4, Subsection 6-2 of the Act on Special Measures Concerning Taxation is deemed to be replaced with "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".
土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日が令和二年七月一日後である場合には、第十五条のうち租税特別措置法第二章第四節第六款の二に一条を加える改正規定中「令和二年七月一日」とあるのは、「土地基本法等の一部を改正する法律（令和二年法律第十二号）附則第一項第一号に掲げる規定の施行の日」とする。