第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Ministerial Order comes into effect as of April 1, 2014; provided, however, that the provisions set forth in the following items come into effect as of the dates prescribed respectively in those items:
この省令は、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 amending Article 90-2 of the Regulation for Enforcement of the Income Tax Act in Article 1: January 1, 2016
第一条中所得税法施行規則第九十条の二の改正規定 平成二十八年一月一日
The provisions amending Article 81-5, paragraph (1), item (i), (d) of the Regulation for Enforcement of the Income Tax Act in Article 1: 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)
第一条中所得税法施行規則第八十一条の五第一項第一号ニの改正規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日