第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成十八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。
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
略
Omitted
次に掲げる規定 平成十八年十月一日
the following provisions: October 1, 2006;
略
Omitted
第十条中国税通則法第七十一条第二項の改正規定
the provisions of Article 10 amending Article 71, paragraph (2) of the Act on General Rules for National Taxes.
次に掲げる規定 平成十九年一月一日
the following provisions: January 1, 2007.
略
Omitted
第十条中国税通則法第六十五条第一項及び第三項第二号の改正規定、同法第六十六条の改正規定、同法第六十七条に一項を加える改正規定並びに同法第六十八条の改正規定並びに附則第七十三条、第七十四条及び第百六十二条の規定
the provisions of Article 10 amending Article 65, paragraph (1) and paragraph (3), item (ii) of the Act on General Rules for National Taxes, the provisions amending Article 66 of that Act, the provisions adding one paragraph to Article 67 of that Act, and the provisions amending Article 68 of that Act, and the provisions of Articles 73, 74, and 162 of the Supplementary Provisions.