第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2023; 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、令和五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, 2025;
次に掲げる規定 令和七年一月一日
the provision of Article 1 amending Article 185, paragraph (1) of the Income Tax Act, the provision amending Article 187 of that Act, the provision amending Article 190 of that Act, the provision amending Article 194 of that Act, the provision amending Article 195 of that Act, the provision amending Appended Table 2 of that Act, the provision amending Appended Table 3 of that Act and the provision amending Appended Table 4 of that Act, and the provisions of Article 6 of the Supplementary Provisions;
第一条中所得税法第百八十五条第一項の改正規定、同法第百八十七条の改正規定、同法第百九十条の改正規定、同法第百九十四条の改正規定、同法第百九十五条の改正規定、同法別表第二の改正規定、同法別表第三の改正規定及び同法別表第四の改正規定並びに附則第六条の規定
the following provisions: January 1, 2026;
次に掲げる規定 令和八年一月一日
the provision of Article 1 amending Article 151 of the Income Tax Act, the provision amending Article 229 of that Act and the provision amending Article 230 of that Act, and the provisions of Articles 5 and 10 of the Supplementary Provisions;
Omitted
略
the following provisions: January 1, 2027;
次に掲げる規定 令和九年一月一日
the provisions in Article 1 amending Article 226 of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions;
第一条中所得税法第二百二十六条の改正規定及び附則第八条の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;
次に掲げる規定 安定的かつ効率的な資金決済制度の構築を図るための資金決済に関する法律等の一部を改正する法律（令和四年法律第六十一号）の施行の日
the provisions in Article 1 amending the proviso to Article 24, paragraph (2) of the Income Tax Act, amending Article 48-2, paragraph (1) of that Act, amending Article 224-3 of that Act, and amending Article 224-4 of that Act, and the provisions of Article 7 of the Supplementary Provisions;
第一条中所得税法第二十四条第二項ただし書の改正規定、同法第四十八条の二第一項の改正規定、同法第二百二十四条の三の改正規定及び同法第二百二十四条の四の改正規定並びに附則第七条の規定