第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2026; 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、令和八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: April 1, 2027;
次に掲げる規定 令和九年四月一日
the provisions of Article 6 (excluding the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6).
第六条の規定（同条中国税徴収法第百五十九条第一項の改正規定を除く。）
the following provisions: October 1, 2027;
次に掲げる規定 令和九年十月一日
Omitted
略
the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6 (limited to the part replacing "seizure with a recording order" with "order to provide electronic or magnetic records").
第六条中国税徴収法第百五十九条第一項の改正規定（「記録命令付差押え」を「電磁的記録提供命令」に改める部分に限る。）
Omitted
略
the following provisions: the date on which the provisions set out in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Code of Criminal Procedure, etc. to Respond to Advances in Information and Communications Technology, etc. (Act No. 39 of 2025) come into effect.
次に掲げる規定 情報通信技術の進展等に対応するための刑事訴訟法等の一部を改正する法律（令和七年法律第三十九号）附則第一条第三号に掲げる規定の施行の日
the provisions revising Article 159, paragraph (1) of the National Tax Collection Act in Article 6 (excluding the part replacing "seizure with a recording order" with "order to provide electronic or magnetic records").
第六条中国税徴収法第百五十九条第一項の改正規定（「記録命令付差押え」を「電磁的記録提供命令」に改める部分を除く。）