第一項
Supplementary Provisions, Article 1, paragraph (1)
この法律は、令和四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, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
次に掲げる規定 令和四年十月一日
the following provisions: October 1, 2022;
第一条中所得税法第百九十八条第五項の改正規定及び附則第七条の規定
the provision of Article 1 amending Article 198, paragraph (5) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 令和五年一月一日
the following provisions: January 1, 2023;
第一条中所得税法第十六条の改正規定、同法第二十条の改正規定及び同法第四十五条の改正規定並びに次条並びに附則第三条、第五条、第七十九条（地価税法（平成三年法律第六十九号）第三十一条第二項第二号の改正規定を除く。）及び第八十一条から第八十三条までの規定
the provision of Article 1 amending Article 16 of the Income Tax Act, the provision amending Article 20 of that Act and the provision amending Article 45 of that Act, and the provisions of the following Article and of Article 3, Article 5, Article 79 (excluding the provision amending Article 31, paragraph (2), item (ii) of the Land-holding Tax Act (Act No. 69 of 1991)) and Articles 81 through 83 of the Supplementary Provisions;
略
Omitted
次に掲げる規定 令和五年十月一日
the following provisions: October 1, 2023;
the provision of Article 1 amending Article 177 of the Income Tax Act and the provision amending Article 212 of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions;
次に掲げる規定 令和六年一月一日
the following provisions: January 1, 2024;
第一条中所得税法第百五十一条の四第四項第二号の改正規定
the provision of Article 1 amending Article 151-4, paragraph (4), item (ii) of the Income Tax Act.