第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2016; 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、平成二十八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 316, paragraph (1), item (i) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2, paragraph (1) of that Order, the provisions amending Article 324, item (i) of that Order, the provisions amending Article 325 of that Order, the provisions amending Article 331, paragraph (1) of that Order, and the provisions amending Article 355, paragraphs (1) and (2) of that Order, and the provisions of Articles 12, 14, 15 and 17 of the Supplementary Provisions: January 1, 2017;
the provisions of Article 1 amending Article 262 (including the caption) of the Order for Enforcement of the Income Tax Act and the provisions amending Article 319 (including the caption) of that Order, and the provisions of Articles 11 and 13 of the Supplementary Provisions: January 1, 2018.