第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Cabinet Order comes into effect on April 1, 2018; 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、平成三十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 1-2 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 2-3, paragraph (2), item (ii) of that Order, the provisions amending Article 170-3, paragraph (2), item (ii) of that Order, the provisions amending Article 222-2, paragraph (1), item (ii), (b) of that Order, the provisions amending Article 225-2 of that Order, the provisions amending Article 225-5, item (iii) of that Order, the provisions amending Article 279, item (ii) of that Order, the provisions amending Article 282, item (iii) of that Order, the provisions amending Article 292-9, paragraph (2), item (i) of that Order, the provisions amending Article 304 of that Order and the provisions amending Article 330, item (iv) of that Order, and the provisions of the following Article and of Articles 15 and 16 of the Supplementary Provisions: January 1, 2019;
the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax") and the provisions of Article 11, paragraph (2) of the Supplementary Provisions: October 1, 2019;
the provisions of Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the portion changing "Article 221" to "Article 220-2"), the provisions amending Article 1, paragraph (2) of that Order, the provisions amending Article 11, paragraph (2) and Article 11-2, paragraph (2) of that Order, the provisions amending Article 167-3 of that Order, the provisions amending Article 167-4, item (ii) of that Order, the provisions amending Article 167-5 of that Order, the provisions amending Article 205, paragraph (1) of that Order, the provisions adding one Article before Article 221 in Part II, Chapter III of that Order, the provisions amending Article 258 of that Order (excluding the portion pertaining to paragraph (3), item (i) of that Article), the provisions adding one Article after Article 292-6 of that Order, the provisions amending Article 300 of that Order (including the caption) and the provisions amending Article 306-2 of that Order (including the caption), and the provisions of Articles 3, 9, 13, 18, 19, 28 and 29 of the Supplementary Provisions: January 1, 2020;
第一条中所得税法施行令の目次の改正規定（「第二百二十一条」を「第二百二十条の二」に改める部分に限る。）、同令第一条第二項の改正規定、同令第十一条第二項及び第十一条の二第二項の改正規定、同令第百六十七条の三の改正規定、同令第百六十七条の四第二号の改正規定、同令第百六十七条の五の改正規定、同令第二百五条第一項の改正規定、同令第二編第三章中第二百二十一条の前に一条を加える改正規定、同令第二百五十八条の改正規定（同条第三項第一号に係る部分を除く。）、同令第二百九十二条の六の次に一条を加える改正規定、同令第三百条（見出しを含む。）の改正規定並びに同令第三百六条の二（見出しを含む。）の改正規定並びに附則第三条、第九条、第十三条、第十八条、第十九条、第二十八条及び第二十九条の規定 令和二年一月一日
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
the provisions of Article 1 amending Article 319, item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 319-2 of that Order, the provisions amending Article 319-4 of that Order and the provisions amending Article 319-11 of that Order;
第一条中所得税法施行令第三百十九条第三号の改正規定、同令第三百十九条の二の改正規定、同令第三百十九条の四の改正規定及び同令第三百十九条の十一の改正規定
the provisions of Article 2 and the provisions of Article 27 of the Supplementary Provisions;
第二条の規定及び附則第二十七条の規定
the following provisions: October 1, 2023;
次に掲げる規定 令和五年十月一日
the provisions of Article 1 amending Article 182-2, paragraph (6) of the Order for Enforcement of the Income Tax Act (excluding the portion changing "Consumption Tax Act" to "laws and regulations concerning consumption tax"), and the provisions of Article 11, paragraphs (1), (3) and (4), Article 30 and Article 31 of the Supplementary Provisions;
the provisions of Article 3;
第三条の規定
the provisions of Article 1 amending Article 72, paragraph (1), item (iii) of the Order for Enforcement of the Income Tax Act, the provisions amending Article 82-2, paragraph (1), item (xii) of that Order, the provisions amending Article 319-6, paragraph (1), item (iii) of that Order and the provisions amending Article 319-12 of that Order (including the caption), and the provisions of Articles 5, 6 and 20 of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on the Abolition, etc. of the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. to Integrate the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. 31 of 2018).