第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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: January 1, 1989
次に掲げる規定 昭和六十四年一月一日
among the provisions of Article 1, the provisions amending the table of contents of the Income Tax Act, the provisions amending Article 2, paragraph (1), items (xxxii) and (xxxiii) of that Act, the provisions deleting (a) through (d) of that item, the provisions amending items (xxxiii)-2, (xxxiv), and (xxxiv)-2 of that paragraph, the provisions renumbering that item as item (xxxiv)-3 of that paragraph and adding one item after item (xxxiv) of that paragraph, the provisions amending Article 28, paragraph (4), Article 30, paragraph (3), items (i) and (ii) and paragraph (4), items (ii) and (iii), Article 57, paragraph (3), item (i), Article 79, paragraphs (1) and (2), Article 81, paragraph (1), Article 82, paragraph (1), Article 83, paragraph (1), and the part of Article 83-2, paragraph (1) other than the items and the items of that paragraph, of that Act, the provisions deleting paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (2) of that Article and paragraph (4) of that Article as paragraph (3) of that Article, the provisions amending Article 84, paragraph (1), Article 85, paragraph (3), Article 86, paragraph (1), the table in Article 89, paragraph (1), Article 90, paragraph (2), Article 91, and Article 95, paragraphs (2) and (3) of that Act, the provisions deleting the title of Part II, Chapter IV, Section 1 of that Act, the provisions amending Articles 96 through 101 of that Act, the provisions deleting the title of Part II, Chapter IV, Section 2 of that Act, the provisions amending Article 102, Article 103, Article 120, paragraph (1), Article 121, paragraph (2), item (ii), Article 165, Article 171, the part of Article 185, paragraph (1) other than the items and the items of that paragraph, the part of Article 186, paragraph (1) other than the items, the items of that paragraph, the part of paragraph (2) of that Article other than the items and the items of that paragraph, Article 189, paragraph (1), Article 190, item (ii), Article 194, paragraph (1), item (v), the part of Article 201, paragraph (1) other than the items, item (i) of that paragraph, item (ii) of that paragraph and paragraph (2) of that Article, the part of Article 203-3 other than the items, item (i), (a) and (c) through (f) of that Article, Article 203-5, paragraph (1), item (iv), and Appended Tables II through IV of that Act, the provisions deleting Appended Tables V and VI of that Act, the provisions deleting Appended Table VII of that Act (excluding the attached table to that Table), the provisions amending the attached table to Appended Table VII of that Act, the provisions deleting Appended Table VIII of that Act and the attached table to that Table, and the provisions adding one table to the Appended Tables of that Act, and the provisions of Articles 6 through 11 of the Supplementary Provisions;
第一条中所得税法の目次の改正規定、同法第二条第一項第三十二号及び第三十三号の改正規定、同号イからニまでを削る改正規定、同項第三十三号の二、第三十四号及び第三十四号の二の改正規定、同号を同項第三十四号の三とし、同項第三十四号の次に一号を加える改正規定、同法第二十八条第四項、第三十条第三項第一号及び第二号並びに第四項第二号及び第三号、第五十七条第三項第一号、第七十九条第一項及び第二項、第八十一条第一項、第八十二条第一項、第八十三条第一項並びに第八十三条の二第一項各号列記以外の部分及び同項各号の改正規定、同条第二項を削る改正規定、同条第三項の改正規定、同項を同条第二項とし、同条第四項を同条第三項とする改正規定、同法第八十四条第一項、第八十五条第三項、第八十六条第一項、第八十九条第一項の表、第九十条第二項、第九十一条並びに第九十五条第二項及び第三項の改正規定、同法第二編第四章第一節の節名を削る改正規定、同法第九十六条から第百一条までの改正規定、同法第二編第四章第二節の節名を削る改正規定、同法第百二条、第百三条、第百二十条第一項、第百二十一条第二項第二号、第百六十五条、第百七十一条、第百八十五条第一項各号列記以外の部分及び同項各号、第百八十六条第一項各号列記以外の部分、同項各号並びに同条第二項各号列記以外の部分及び同項各号、第百八十九条第一項、第百九十条第二号、第百九十四条第一項第五号、第二百一条第一項各号列記以外の部分、同項第一号、同項第二号及び同条第二項、第二百三条の三各号列記以外の部分、同条第一号イ及びハからヘまで、第二百三条の五第一項第四号並びに別表第二から別表第四までの改正規定、同法別表第五及び別表第六を削る改正規定、同法別表第七（同表の付表を除く。）を削る改正規定、同法別表第七の付表の改正規定、同法別表第八及び同表の付表を削る改正規定並びに同法別表に一表を加える改正規定並びに附則第六条から第十一条までの規定
Omitted
略
the following provisions: April 1, 1989
次に掲げる規定 昭和六十四年四月一日
among the provisions of Article 1, the provisions in Article 9, paragraph (1) of the Income Tax Act deleting item (xi), renumbering item (xii) as item (xi), deleting items (xiii) through (xvi), renumbering item (xvii) as item (xii), and moving items (xviii) through (xxii) up by five items each, the provisions deleting paragraph (2), items (iii) through (vii) of that Article, the provisions amending Article 11, paragraph (1), Article 13, paragraph (1), Article 24, paragraph (2), and Article 92, paragraph (1) of that Act, the provisions adding one Article after Article 224-2 of that Act, and the provisions adding one item to Article 225, paragraph (1) of that Act, and the provisions of Articles 3 through 5, Article 12, and Article 13 of the Supplementary Provisions.
第一条中所得税法第九条第一項中第十一号を削り、第十二号を第十一号とし、第十三号から第十六号までを削り、第十七号を第十二号とし、第十八号から第二十二号までを五号ずつ繰り上げる改正規定、同条第二項第三号から第七号までを削る改正規定、同法第十一条第一項、第十三条第一項、第二十四条第二項及び第九十二条第一項の改正規定、同法第二百二十四条の二の次に一条を加える改正規定並びに同法第二百二十五条第一項に一号を加える改正規定並びに附則第三条から第五条まで、第十二条及び第十三条の規定