第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2014; provided, however, that the provisions set out in the following items come into effect on the dates specified respectively in those items:
この政令は、平成二十六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 of Article 1 amending Article 10, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 31-2 of that Order, the provisions amending Article 82-2, paragraph (1) of that Order, the provisions amending Article 319-6 of that Order, the provisions amending Article 319-7, paragraph (2) of that Order, and the provisions amending Article 319-12, paragraph (1) of that Order: October 1, 2015;
第一条中所得税法施行令第十条第一項第一号の改正規定、同令第三十一条の二の改正規定、同令第八十二条の二第一項の改正規定、同令第三百十九条の六の改正規定、同令第三百十九条の七第二項の改正規定及び同令第三百十九条の十二第一項の改正規定 平成二十七年十月一日
the provisions of Article 1 amending Article 344-2 of the Order for Enforcement of the Income Tax Act and the provisions amending Article 352-2 of that Order, and the provisions of Articles 12 and 14 of the Supplementary Provisions: January 1, 2016;
the provisions of Article 1 amending Article 33, paragraph (4), item (vi) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 61, paragraph (1), item (xi) of that Order, the provisions amending Article 109, paragraph (1) of that Order, the provisions amending Article 336, paragraph (2), item (v) of that Order, and the provisions amending Article 345, paragraph (2) of that Order, and the provisions of Articles 3 and 10 of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013);
the provisions of Article 1 amending Article 93 of the Order for Enforcement of the Income Tax Act and the provisions of Article 4 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Facilitation of Reconstruction of Condominiums, etc. (Act No. 80 of 2014);
第一条中所得税法施行令第九十三条の改正規定及び附則第四条の規定 マンションの建替えの円滑化等に関する法律の一部を改正する法律（平成二十六年法律第八十号）の施行の日
the provisions of Article 1 amending Article 217, item (iv) of the Order for Enforcement of the Income Tax Act and the provisions adding one item to Article 217-2, paragraph (3) of that Order, and the provisions of Article 8, paragraph (2) and Article 9 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 66 of 2012).