第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2020; 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、令和二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。
Omitted
略
the following provisions: January 1, 2021;
次に掲げる規定 令和三年一月一日
the provision of Article 1 amending Article 85, paragraph (2) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 194, paragraph (1), item (ii) of that Act, the provision amending Article 195, paragraph (1) of that Act (excluding the part concerning item (iv) of that paragraph), the provision amending Article 203-3, item (i) of that Act, the provision amending Article 203-6, paragraph (1) of that Act (excluding the part concerning item (vi) of that paragraph), the provision adding six paragraphs to Article 221 of that Act, and the provisions amending note (1)(4) to Appended Table 2, note (1)(4) to Appended Table III and note (2) to Appended Table 4 of that Act, and the provisions of Article 8, paragraphs (1) and (7), Article 9, paragraphs (1) and (2) and Article 10 of the Supplementary Provisions;
Omitted
略
the following provisions: January 1, 2022;
次に掲げる規定 令和四年一月一日
the provision of Article 1 amending Article 67 of the Income Tax Act (including its caption), the provision amending Article 120, paragraph (4), item (ii) of that Act, the provision amending paragraph (6) of that Article, the provision amending Article 166 of that Act and the provision amending Article 232 of that Act, and the provisions of Article 5, Article 7, paragraphs (2) and (3) and Article 11 of the Supplementary Provisions;
the following provisions: April 1, 2022;
次に掲げる規定 令和四年四月一日
the provisions of Article 2 and the provisions of Article 13 of the Supplementary Provisions;
第二条の規定及び附則第十三条の規定
the provision of Article 1 amending Article 2, paragraph (1), item (xxxiv)-2 of the Income Tax Act, the provision amending Article 120, paragraph (3) of that Act, the provision amending Article 194 of that Act (excluding the part concerning paragraph (1), item (ii) of that Article), the provision amending Article 195, paragraph (1), item (iv) of that Act, the provision amending paragraph (4) of that Article, the provision amending Article 203-6, paragraph (1), item (vi) of that Act and the provision amending paragraph (3) of that Article, and the provisions of Article 3, Article 7, paragraph (1), Article 8, paragraph (8) and Article 9, paragraph (3) of the Supplementary Provisions: January 1, 2023.