第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2021; 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、令和三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, 2022;
次に掲げる規定 令和四年一月一日
the provisions of Article 1 (excluding, among the provisions of that Article, the provision amending Article 9 of the Income Tax Act, the provision amending Article 10 of that Act, the provision amending Article 11 of that Act, the provision amending Article 45, paragraph (1) of that Act, the provision amending Article 78, paragraph (2), item (iii) of that Act, the provision amending Article 196, paragraph (1) of that Act, the provision amending Article 198 of that Act, the provision amending Article 203 of that Act (excluding the parts concerning paragraph (1), items (ii) and (iv) of that Article) and the provision amending Article 203-6 of that Act), and the provisions of Article 5, Article 7, Article 9, Article 122, Article 123 and Article 126 (limited to the provision amending Article 7 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017) and the provision amending Article 58 of the Supplementary Provisions of that Act) of the Supplementary Provisions;
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 63 of 2019) come into effect;
次に掲げる規定 医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律等の一部を改正する法律（令和元年法律第六十三号）附則第一条第二号に掲げる規定の施行の日
the provision of Article 1 amending Article 45, paragraph (1) of the Income Tax Act.
第一条中所得税法第四十五条第一項の改正規定