第一項
Supplementary Provisions, Article 1, paragraph (1)
この法律は、平成三十一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。
This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
略
Omitted
次に掲げる規定 令和元年七月一日
the following provisions: July 1, 2019;
第一条中所得税法第百五十一条の六第一項の改正規定及び附則第八条の規定
the provision of Article 1 amending Article 151-6, paragraph (1) of the Income Tax Act, and the provisions of Article 8 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 令和二年一月一日
the following provisions: January 1, 2020;
第一条中所得税法の目次の改正規定、同法第八十三条の二第二項の改正規定、同法第八十五条第二項の改正規定、同法第百二十一条第三項の改正規定、同法第百七十六条第三項の改正規定、同法第百八十条の二第三項の改正規定、同法第百八十六条の次に一条を加える改正規定、同法第百八十七条の改正規定、同法第百九十条第二号ニの改正規定、同法第百九十八条第二項の改正規定、同法第二百三条の三の改正規定、同法第二百三条の六（見出しを含む。）の改正規定、同法第四編第三章の二中同条を第二百三条の七とする改正規定、同法第二百三条の五の改正規定、同条を同法第二百三条の六とする改正規定、同法第二百三条の四の改正規定、同条を同法第二百三条の五とする改正規定、同法第二百三条の三の次に一条を加える改正規定、同法別表第二の備考の改正規定、同法別表第三の備考の改正規定及び同法別表第四の備考（一）（２）の改正規定並びに附則第五条及び第九条から第十一条までの規定
the provision of Article 1 amending the table of contents of the Income Tax Act, the provision amending Article 83-2, paragraph (2) of that Act, the provision amending Article 85, paragraph (2) of that Act, the provision amending Article 121, paragraph (3) of that Act, the provision amending Article 176, paragraph (3) of that Act, the provision amending Article 180-2, paragraph (3) of that Act, the provision adding one Article after Article 186 of that Act, the provision amending Article 187 of that Act, the provision amending Article 190, item (ii), (d) of that Act, the provision amending Article 198, paragraph (2) of that Act, the provision amending Article 203-3 of that Act, the provision amending Article 203-6 of that Act (including its caption), the provision in Part IV, Chapter III-2 of that Act renumbering that Article as Article 203-7, the provision amending Article 203-5 of that Act, the provision renumbering that Article as Article 203-6 of that Act, the provision amending Article 203-4 of that Act, the provision renumbering that Article as Article 203-5 of that Act, the provision adding one Article after Article 203-3 of that Act, the provision amending the notes to Appended Table 2 of that Act, the provision amending the notes to Appended Table 3 of that Act and the provision amending note (1)(2) to Appended Table 4 of that Act, and the provisions of Article 5 and Articles 9 through 11 of the Supplementary Provisions;
次に掲げる規定 令和二年四月一日
the following provisions: April 1, 2020;
第一条中所得税法第百三十七条の二第十項及び第百三十七条の三第十二項の改正規定並びに附則第七条の規定
the provision of Article 1 amending Article 137-2, paragraph (10) and Article 137-3, paragraph (12) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions;
略
Omitted
第一条中所得税法第四十五条第一項第三号の次に一号を加える改正規定及び次条の規定 森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）附則第一条ただし書に規定する規定の施行の日
the provision of Article 1 adding one item after Article 45, paragraph (1), item (iii) of the Income Tax Act, and the provisions of the following Article: the date on which the provisions set forth in the proviso to Article 1 of the Supplementary Provisions of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) come into effect.