第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions of Article 3 of the Supplementary Provisions (Special Provisions on Filing Due Dates, etc. Prior to the Effective Date), Article 9, paragraph (1) of the Supplementary Provisions (Special Provisions on the Amount of Additional Delinquency Tax Prior to the Effective Date), Article 14 of the Supplementary Provisions (Special Provisions on Extension of the Time Limit of a Collection Grace Period Falling Due Prior to the Effective Date), and Article 15, paragraphs (1) and (2) of the Supplementary Provisions (Special Provisions on Deferment of Public Auctions, etc. and Exemption from the Amount of Interest Tax, etc. Prior to the Effective Date) come into effect as of the date of promulgation.
この法律は、公布の日から起算して九月をこえない範囲内で政令で定める日から施行する。ただし、附則第三条（施行日前の申告期限等の特例）、附則第九条第一項（施行日前の延滞加算税額の特例）、附則第十四条（施行日前に期限が到来する徴収猶予の期限の延長の特例）並びに附則第十五条第一項及び第二項（施行日前の公売等の猶予及び利子税額等の免除の特例）の規定は、公布の日から施行する。