Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2023; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和五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 following provisions: May 1, 2023;
次に掲げる規定 令和五年五月一日
Omitted
略
the provisions of Article 10 amending Article 86-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 87-6 of that Act, the provisions amending Article 90-12 of that Act (limited to the part pertaining to paragraph (1) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (2) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (3) of that Article (limited to the part deleting "or Article 90-14, paragraph (1)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026") and the part pertaining to paragraph (4) of that Article (limited to the part deleting "or paragraph (2)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Articles 52, 57 and 70 of the Supplementary Provisions and Article 77 of the Supplementary Provisions (limited to the provisions amending Article 184, item (vii) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022) (limited to the part replacing "Article 87-6, paragraph (15)" with "Article 87-6, paragraph (16)"));
第十条中租税特別措置法第八十六条の二の改正規定、同法第八十七条の六の改正規定、同法第九十条の十二の改正規定（同条第一項に係る部分（「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）、同条第二項に係る部分（「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）、同条第三項に係る部分（「又は第九十条の十四第一項」を削り、「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）及び同条第四項に係る部分（「若しくは第二項」を削り、「令和三年五月一日から令和五年四月三十日まで」を「令和五年五月一日から令和八年四月三十日まで」に改める部分に限る。）に限る。）及び同法第九十条の十四（見出しを含む。）の改正規定並びに附則第五十二条、第五十七条、第七十条及び第七十七条（刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律（令和四年法律第六十八号）第百八十四条第七号の改正規定（「第八十七条の六第十五項」を「第八十七条の六第十六項」に改める部分に限る。）に限る。）の規定
the following provisions: October 1, 2023;
次に掲げる規定 令和五年十月一日
Omitted
略
the provisions of Article 10 amending Article 37-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-2-2, paragraph (1) of that Act (limited to the part replacing "Article 9-4-2, paragraph (2)" with "Article 8-4, paragraph (9), Article 9-4-2, paragraph (2)" and the part replacing "statements and reports" with "reports and statements"), the provisions amending paragraph (4) of that Article (limited to the part adding "Article 8-4, paragraph (9)," after "are deemed to have been submitted under the provisions of" and the part adding "Article 8-4, paragraphs (10) through (14)," after "and those provisions,") and the provisions amending Article 66-2, paragraph (1) of that Act, and the provisions of Articles 33 and 47 of the Supplementary Provisions;
the following provisions: January 1, 2024;
次に掲げる規定 令和六年一月一日
Omitted
略
the provisions of Article 10 amending Article 35 of the Act on Special Measures Concerning Taxation, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-7 of that Act, the provisions amending Article 42-3, paragraphs (1) and (3) of that Act (limited to the part replacing "Article 35, paragraph (8)" with "Article 35, paragraph (9)"), the provisions amending Article 69-5, paragraph (1) of that Act, the provisions adding two Articles after Article 70-3 of that Act, the provisions amending Article 70-4, paragraph (3), item (ii) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (iii), (b), Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of that Act, the provisions amending Article 70-7-14, paragraph (4), item (ii) of that Act, the provisions amending the proviso to Article 89, paragraph (4) of that Act, the provisions amending Article 90-12 of that Act (excluding the amending provisions listed in item (i), (b)) and the provisions amending Article 90-12-2 of that Act, and the provisions of Article 32, paragraph (3), Article 35, Article 51, paragraphs (1) and (4) through (7), and Article 59 of the Supplementary Provisions;
第十条中租税特別措置法第三十五条の改正規定、同法第四十条の四の改正規定、同法第四十条の七の改正規定、同法第四十二条の三第一項及び第三項の改正規定（「第三十五条第八項」を「第三十五条第九項」に改める部分に限る。）、同法第六十九条の五第一項の改正規定、同法第七十条の三の次に二条を加える改正規定、同法第七十条の四第三項第二号の改正規定、同法第七十条の六の八第二項第三号ロ、第七十条の七第二項第五号ロ及び第七十条の七の五第二項第八号ロの改正規定、同法第七十条の七の十四第四項第二号の改正規定、同法第八十九条第四項ただし書の改正規定、同法第九十条の十二の改正規定（第一号ロに掲げる改正規定を除く。）並びに同法第九十条の十二の二の改正規定並びに附則第三十二条第三項、第三十五条、第五十一条第一項及び第四項から第七項まで並びに第五十九条の規定
the following provisions: April 1, 2024;
次に掲げる規定 令和六年四月一日
Omitted
略
the provisions of Article 10 amending Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," after "or is expected to use it as such, then,"), the provisions amending paragraph (3) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending paragraph (4) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending Article 37-4, item (ii) of that Act, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part adding "(limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph)" after "with regard to the replacement asset"), the provisions amending paragraph (9) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-8, paragraph (7) of that Act (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending paragraph (8) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-9, item (ii) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (9) of that Article), the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (8) of that Article) and the provisions amending Article 68-4 of that Act, and the provisions of Article 32, paragraph (7), Article 46, paragraph (3), Article 48, and Article 56, paragraphs (1) through (5) of the Supplementary Provisions;
第十条中租税特別措置法第三十七条第一項の改正規定（「ときは」の下に「、政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該譲渡につき」を加える部分に限る。）、同条第三項の改正規定（「令和五年十二月三十一日」を「令和八年十二月三十一日」に、「第四号」を「第三号」に改める部分を除く。）、同条第四項の改正規定（「令和五年十二月三十一日」を「令和八年十二月三十一日」に、「第四号」を「第三号」に改める部分を除く。）、同法第三十七条の四第二号の改正規定、同法第六十五条の七第一項の改正規定（「は、当該買換資産」の下に「（政令で定めるところにより納税地の所轄税務署長にこの項の規定の適用を受ける旨の届出をした場合における当該買換資産に限る。）」を加える部分に限る。）、同条第九項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同法第六十五条の八第七項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同条第八項の改正規定（「第五号」を「第四号」に改める部分を除く。）、同法第六十五条の九第二号の改正規定、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（同条第九項中「第四十二条の十二の七第十項」を「第四十二条の十二の七第十一項」に改める部分を除く。）、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（同条第八項中「第四十二条の十二の七第十項」を「第四十二条の十二の七第十一項」に改める部分を除く。）及び同法第六十八条の四の改正規定並びに附則第三十二条第七項、第四十六条第三項、第四十八条及び第五十六条第一項から第五項までの規定
the following provisions: January 1, 2025;
次に掲げる規定 令和七年一月一日
Omitted
略
the provisions of Article 10 amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-18-2, paragraph (2) of that Act, the provisions amending Article 41-19, paragraph (1) of that Act, the provisions renumbering that Article as Article 41-18-4 of that Act and adding one Article after that Article, and the provisions amending Article 41-21, paragraph (14), item (xvii) of that Act, and the provisions of Article 36 of the Supplementary Provisions;
第十条中租税特別措置法第四条の二第一項及び第四条の三第一項の改正規定、同法第四十一条の十八の二第二項の改正規定、同法第四十一条の十九第一項の改正規定、同条を同法第四十一条の十八の四とし、同条の次に一条を加える改正規定並びに同法第四十一条の二十一第十四項第十七号の改正規定並びに附則第三十六条の規定
Omitted
略
the provisions of Article 10 adding one Article after Article 41-9 of the Act on Special Measures Concerning Taxation: January 1, 2030;
第十条中租税特別措置法第四十一条の九の次に一条を加える改正規定 令和十二年一月一日
the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
次に掲げる規定 安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
Omitted
略
the provisions of Article 10 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;
第十条中租税特別措置法第四十一条の十四第一項第二号の改正規定、同法第四十一条の十五の二の改正規定及び同法第四十二条第四項第三号の改正規定
the following provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022) come into effect;
次に掲げる規定 土地改良法の一部を改正する法律（令和四年法律第九号）附則第一条ただし書に規定する規定の施行の日
Omitted
略
the provisions of Article 10 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-4, paragraph (19), item (iv) of that Act, the provisions amending Article 42-12, paragraph (6), item (i) of that Act, the provisions amending Article 42-12-5, paragraph (3), item (i) of that Act, the provisions amending Article 62, paragraph (1) of that Act, the provisions amending Article 66-5-2, paragraph (2), item (iii), (b) of that Act and the provisions amending Article 66-11, paragraph (1), item (v) of that Act;
第十条中租税特別措置法第二条第二項の改正規定、同法第四十二条の四第十九項第四号の改正規定、同法第四十二条の十二第六項第一号の改正規定、同法第四十二条の十二の五第三項第一号の改正規定、同法第六十二条第一項の改正規定、同法第六十六条の五の二第二項第三号ロの改正規定及び同法第六十六条の十一第一項第五号の改正規定
Omitted
略
the provisions of Article 10 amending Article 11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 43, paragraph (1), items (i) and (ii) of that Act, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 59-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2020" with "March 31, 2025"), the provisions amending paragraph (4) of that Article and the provisions amending paragraph (6) of that Article, and the provisions of Article 29, paragraph (1) and Article 42, paragraph (1) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. (Act No. 24 of 2023) come into effect;
第十条中租税特別措置法第十一条第一項第一号及び第二号の改正規定、同項第三号を同項第四号とし、同項第二号の次に一号を加える改正規定、同法第四十三条第一項第一号及び第二号の改正規定、同項第三号を同項第四号とし、同項第二号の次に一号を加える改正規定、同法第五十九条の二第一項の改正規定（「令和二年三月三十一日」を「令和七年三月三十一日」に改める部分を除く。）、同条第四項の改正規定並びに同条第六項の改正規定並びに附則第二十九条第一項及び第四十二条第一項の規定 海上運送法等の一部を改正する法律（令和五年法律第二十四号）附則第一条第三号に掲げる規定の施行の日
the provisions of Article 10 deleting Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-4-2, paragraph (1) of that Act (limited to the part adding "(Act No. 166 of 1957)" after "in the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors"), the provisions renumbering that Article as Article 57-4 of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act, and the provisions of Article 43 of the Supplementary Provisions and Article 64 of the Supplementary Provisions (limited to the provisions amending Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)): the date on which the Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023) comes into effect.
第十条中租税特別措置法第五十七条の四を削る改正規定、同法第五十七条の四の二第一項の改正規定（「おいて、核原料物質、核燃料物質及び原子炉の規制に関する法律」の下に「（昭和三十二年法律第百六十六号）」を加える部分に限る。）、同条を同法第五十七条の四とする改正規定、同法第六十八条の三の四第一項の改正規定及び同法第九十条の四の三第一項の改正規定並びに附則第四十三条及び第六十四条（所得税法等の一部を改正する法律（令和二年法律第八号）附則第百十九条の改正規定に限る。）の規定 脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律（令和五年法律第四十四号）の施行の日