十三
Supplementary Provisions, Article 1, paragraph (1), item (xiii)
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.