第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成三十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。
the provisions amending Article 72-109, paragraph (2) of the Local Tax Act in Article 1: the day on which 10 days have elapsed from the date of promulgation;
第一条中地方税法第七十二条の百九第二項の改正規定 公布の日から起算して十日を経過した日
the provisions amending Article 74 of the Local Tax Act in Article 1, the provisions adding one Article after Article 74-3 of that Act, the provisions amending Article 74-4, Article 74-5 and Article 464 of that Act, the provisions adding one Article after Article 466 of that Act, and the provisions amending Article 467 and Article 468 of that Act, and the provisions of Article 7 (excluding the provisions amending Article 12, paragraphs (3) through (6), (8), (9) and (11) and Article 20, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015)) and Article 10 and Article 23 of the Supplementary Provisions: October 1, 2018;
the provisions amending the proviso to Article 19-7, paragraph (1), Article 23, paragraph (1), item (xviii), Article 45-2, paragraph (1), Article 55-2, paragraph (1), Article 72, item (v), Article 72-39-2, paragraph (1), Article 292, paragraph (1), item (xiv), Article 317-2, paragraph (1) and Article 321-11-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 34-2, paragraphs (3) and (6) of the Supplementary Provisions of that Act, the provisions of Article 9 (excluding the amending provisions set forth in the following item and item (vii)), and the provisions of paragraph (1) and paragraphs (6) through (9) of the following Article, Article 6, paragraphs (2) through (8), Article 17, paragraph (1) and paragraphs (6) through (9), and Article 37 of the Supplementary Provisions: January 1, 2019;
第一条中地方税法第十九条の七第一項ただし書、第二十三条第一項第十八号、第四十五条の二第一項、第五十五条の二第一項、第七十二条第五号、第七十二条の三十九の二第一項、第二百九十二条第一項第十四号、第三百十七条の二第一項及び第三百二十一条の十一の二第一項の改正規定並びに同法附則第三十四条の二第三項及び第六項の改正規定並びに第九条（次号及び第七号に掲げる改正規定を除く。）並びに次条第一項及び第六項から第九項まで並びに附則第六条第二項から第八項まで、第十七条第一項及び第六項から第九項まで並びに第三十七条の規定 平成三十一年一月一日
the provisions of Article 2, the provisions amending Article 40, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions of Article 11, and the provisions of Article 3, Article 7, Article 21, Article 34 and Article 35 of the Supplementary Provisions: April 1, 2019;
the provisions of Article 3 (excluding the amending provisions set forth in the following item) and Article 12 (excluding the amending provisions set forth in item (vii)), and the provisions of Article 11 and Article 24 of the Supplementary Provisions: October 1, 2019;
the provisions amending Article 23, paragraph (1), Article 53, paragraph (15), Article 292, paragraph (1) and Article 321-8, paragraph (15) of the Local Tax Act in Article 3, the provisions amending Article 48 of the Supplementary Provisions of that Act, and the provisions of Article 4 and Article 18 of the Supplementary Provisions: January 1, 2020;
the provisions of Article 4 (excluding the amending provisions set forth in the following item and item (ix)), the provisions amending the proviso to Article 38, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions amending Article 38, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)") and the provisions amending Article 40, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)"), the provisions amending Article 21 of the Act on Temporary Measures concerning Special Local Corporation Tax, as it remains in force pursuant to Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and before its repeal by Article 9 of that Act, in Article 12, and the provisions of Article 5, paragraph (2), Article 8, Article 9, Article 19, paragraph (2) and Article 42 of the Supplementary Provisions: April 1, 2020;
第四条（次号及び第九号に掲げる改正規定を除く。）、第九条中外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第三十八条第一項ただし書の改正規定、同条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）及び同法第四十条第五項の改正規定（「第七十二条の三十三第三項」を「第七十二条の三十一第三項」に改める部分に限る。）並びに第十二条中地方税法等の一部を改正する等の法律（平成二十八年法律第十三号）附則第三十一条第二項の規定によりなおその効力を有するものとされた同法第九条の規定による廃止前の地方法人特別税等に関する暫定措置法第二十一条の改正規定並びに附則第五条第二項、第八条、第九条、第十九条第二項及び第四十二条の規定 令和二年四月一日
the provisions amending Article 74-4, paragraph (3), Article 74-5, Article 467, paragraph (3) and Article 468 of the Local Tax Act in Article 4, and the provisions of Article 12 and Article 25 of the Supplementary Provisions: October 1, 2020;
the provisions amending Article 23, paragraph (1), Article 24-5, paragraph (1), item (ii), Article 34, paragraph (1), item (x)-2 and paragraph (2), Article 37, Article 292, paragraph (1), Article 295, paragraph (1), item (ii), Article 314-2, paragraph (1), item (x)-2 and paragraph (2), and Article 314-6 of the Local Tax Act in Article 4, the provisions amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (limited to the provisions adding "plus 100,000 yen" after "the amount obtained"), the provisions amending paragraphs (2), (4) and (5) of Article 3-3 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (1) and Article 19, paragraph (1) of the Supplementary Provisions: January 1, 2021;
the provisions of Article 5, and the provisions of Article 13 and Article 26 of the Supplementary Provisions: October 1, 2021;
the provisions of Article 6, and the provisions of Article 14 and Article 27 of the Supplementary Provisions: October 1, 2022;
the provisions making Article 8, paragraph (15) of the Supplementary Provisions of the Local Tax Act paragraph (17) of that Article and adding two paragraphs before that paragraph in Article 1, the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (47) of the Supplementary Provisions of that Act), and the provisions of paragraphs (3) and (4) of the following Article and Article 17, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018);
the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 11, paragraph (15) of the Supplementary Provisions of that Act) and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (48) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018);
第一条中地方税法附則第十一条に二項を加える改正規定（同条第十五項に係る部分に限る。）及び同法附則第十五条に三項を加える改正規定（同条第四十八項に係る部分に限る。） 都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日
the provisions amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act in Article 1, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 11, paragraph (16) of the Supplementary Provisions of that Act), and the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018);
第一条中地方税法第七十三条の四第一項第二十一号の改正規定並びに同法附則第十一条に二項を加える改正規定（同条第十六項に係る部分に限る。）及び同法附則第十五条第四十三項の改正規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
the provisions amending Article 73-14, paragraph (14) and Article 349-3, paragraph (31) of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Self-Reliance Support for Persons in Need, etc. to Promote the Self-Reliance of Persons in Need, etc. (Act No. 44 of 2018).
第一条中地方税法第七十三条の十四第十四項及び第三百四十九条の三第三十一項の改正規定 生活困窮者等の自立を促進するための生活困窮者自立支援法等の一部を改正する法律（平成三十年法律第四十四号）の施行の日