第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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 of Article 2 (excluding the amending provisions listed in the following item) and the provisions of Articles 3 and 4 of the Supplementary Provisions: January 1, 2021;
the provisions of Article 2 amending Article 20-13 of the Local Tax Act and adding 13 Articles to the Supplementary Provisions of that Act, the provisions of Article 4, and the provisions of Article 6 of the Supplementary Provisions: April 1, 2021.
第二条中地方税法第二十条の十三の改正規定及び同法附則に十三条を加える改正規定並びに第四条の規定並びに附則第六条の規定 令和三年四月一日