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。
the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Local Tax-Related Books" to "Local Tax-Related Books, etc."), the provisions amending Article 17-6, paragraph (3), item (ii), Article 50-7, paragraph (1), Article 71-51, paragraph (3) and Article 328-7, paragraph (1) of that Act, the provisions amending the chapter title of Chapter VII of that Act, the provisions amending Articles 748 through 756 of that Act, the provisions amending Article 4-4, paragraphs (1) and (3) of the Supplementary Provisions of that Act, the provisions of the following Article, and the provisions of Article 3, paragraphs (3) and (4), Article 10, paragraph (3) and Article 18 of the Supplementary Provisions: January 1, 2022;
the provisions of Article 1 amending the table of contents of the Local Tax Act (limited to the part amending "Article 13-3" to "Article 13-4"), the provisions adding one Article after Article 13-3 in Chapter I, Section 6 of that Act, the provisions of Article 6, and the provisions of Article 19, paragraphs (2) through (5) and Articles 24 through 28 of the Supplementary Provisions: January 4, 2022;
第一条中地方税法の目次の改正規定（「第十三条の三」を「第十三条の四」に改める部分に限る。）及び同法第一章第六節中第十三条の三の次に一条を加える改正規定並びに第六条並びに附則第十九条第二項から第五項まで及び第二十四条から第二十八条までの規定 令和四年一月四日
the provisions of Article 2 amending Article 72-2, paragraph (1), item (iii), Article 72-24-7, paragraphs (2) and (3), Article 72-41, paragraph (1), item (ii), Article 72-48, paragraph (3), item (ii) and paragraph (9), and Article 701-34, paragraph (3), item (xvi) of the Local Tax Act, the provisions amending Article 9, paragraph (21) of the Supplementary Provisions of that Act and the provisions adding one paragraph to Article 9 of the Supplementary Provisions of that Act, the provisions of Article 3, and the provisions of Articles 6, 7 and 16 of the Supplementary Provisions: April 1, 2022;
the provisions of Article 2 deleting Article 64 of the Supplementary Provisions of the Local Tax Act, the provisions amending Article 64-2 of the Supplementary Provisions of that Act, the provisions making Article 64-2 of the Supplementary Provisions of that Act Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 64-3 of the Supplementary Provisions of that Act, the provisions making Article 64-3 of the Supplementary Provisions of that Act Article 64-2 of the Supplementary Provisions of that Act, the provisions amending Article 65, paragraph (1) and Article 73 of the Supplementary Provisions of that Act, and the provisions of Article 13 of the Supplementary Provisions: April 1, 2023;
第二条中地方税法附則第六十四条を削る改正規定、同法附則第六十四条の二の改正規定、同条を同法附則第六十四条とする改正規定、同法附則第六十四条の三の改正規定、同条を同法附則第六十四条の二とする改正規定並びに同法附則第六十五条第一項及び第七十三条の改正規定並びに附則第十三条の規定 令和五年四月一日
the provisions of Article 2 (excluding the provisions listed in the preceding two items) and the provisions of Articles 4 and 11 of the Supplementary Provisions: January 1, 2024;
the provisions of Article 1 amending Article 349-3, paragraph (18) of the Local Tax Act and the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part relating to paragraph (18)): the date of enforcement of the Act Partially Amending the Act on Treatment of Debt, etc. of JNR Settlement Corporation, etc. (Act No. 17 of 2021);
第一条中地方税法第三百四十九条の三第十八項の改正規定及び同法附則第十一条に二項を加える改正規定（第十八項に係る部分に限る。） 日本国有鉄道清算事業団の債務等の処理に関する法律等の一部を改正する法律（令和三年法律第十七号）の施行の日
the provisions of Article 1 amending Article 11, paragraph (15) of the Supplementary Provisions of the Local Tax Act (limited to the part amending "Article 2, paragraph (11), item (vii)" to "Article 2, paragraph (10), item (vii)"), the provisions amending Article 64 of the Supplementary Provisions of that Act, the provisions amending Article 65 of the Supplementary Provisions of that Act (excluding the part amending "the preceding two Articles" to "Articles 63 and 64 of the Supplementary Provisions" in paragraph (1) of that Article), the provisions amending Article 66, paragraphs (1) through (3), Article 68, Article 69, Article 72, paragraph (2) and Articles 73 through 75 of the Supplementary Provisions of that Act, and the provisions of Article 12, paragraphs (9) and (10) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
the provisions of Article 1 amending Article 23, paragraph (1), items (iv) and (iv)-3 and Article 292, paragraph (1), items (iv) and (iv)-3 of the Local Tax Act, the provisions amending Article 8, paragraph (15) of the Supplementary Provisions of that Act, the provisions making Article 8, paragraph (17) of the Supplementary Provisions of that Act paragraph (21) of that Article and adding four paragraphs after paragraph (16) of that Article, and the provisions of Article 3, paragraphs (7) and (8) and Article 10, paragraphs (6) and (7) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc., and Other Matters (Act No. 70 of 2021);
the provisions of Article 1 amending Article 15, paragraph (12) of the Supplementary Provisions of the Local Tax Act (excluding the part amending "fiscal 2020" to "fiscal 2023" and the part making that paragraph paragraph (9) of that Article), and the provisions of Article 12, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. for Strengthening the Foundation of the Maritime Industry (Act No. 43 of 2021);
the provisions of Article 1 adding two paragraphs to Article 15 of the Supplementary Provisions of the Local Tax Act (limited to the part relating to paragraph (46)): the date of enforcement of the Act Partially Amending the Act on Countermeasures against Flood Damage of Specified Rivers Running Across Cities, etc. (Act No. 31 of 2021);
第一条中地方税法附則第十五条に二項を加える改正規定（第四十六項に係る部分に限る。） 特定都市河川浸水被害対策法等の一部を改正する法律（令和三年法律第三十一号）の施行の日
the provisions of Article 1 amending Article 10, paragraph (5) of the Supplementary Provisions of the Local Tax Act, and the provisions of Article 8, paragraph (2) of the Supplementary Provisions: the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Act on Advancement of Proper Condominium Management and the Act on Facilitation of Reconstruction, etc. of Condominiums (Act No. 62 of 2020).
第一条中地方税法附則第十条第五項の改正規定及び附則第八条第二項の規定 マンションの管理の適正化の推進に関する法律及びマンションの建替え等の円滑化に関する法律の一部を改正する法律（令和二年法律第六十二号）附則第一条第三号に掲げる規定の施行の日