第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2007; 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、平成十九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: January 4, 2008;
次に掲げる規定 平成二十年一月四日
the provisions of Article 9 adding five Articles after Article 34-2 of the Act on General Rules for National Taxes and the provisions amending Article 97, paragraph (1), item (ii) of that Act.
第九条中国税通則法第三十四条の二の次に五条を加える改正規定及び同法第九十七条第一項第二号の改正規定
Omitted
略
the following provisions: the date on which the Trust Act (Act No. 108 of 2006) comes into effect.
次に掲げる規定 信託法（平成十八年法律第百八号）の施行の日
Omitted
略
the provisions of Article 9 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions adding one Article after Article 7 of that Act, the provisions amending Article 9-2 of that Act, the provisions amending Article 15, paragraph (2), item (iii) of that Act, the provisions amending Article 18, paragraph (1) of that Act, the provisions amending Article 19 of that Act (excluding the part replacing "that Article" with "Article 26" in paragraph (2) of that Article), the provisions amending Article 38, paragraph (1) of that Act (excluding the part replacing "一に" (under any one of, written with the numeral one) with "いずれかに" (under any of, written with the word for whichever)), the provisions amending Article 57, paragraph (1) of that Act and the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions of Article 53 of the Supplementary Provisions.
第九条中国税通則法第二条第六号ハ（２）の改正規定、同法第七条の次に一条を加える改正規定、同法第九条の二の改正規定、同法第十五条第二項第三号の改正規定、同法第十八条第一項の改正規定、同法第十九条の改正規定（同条第二項中「同条」を「第二十六条」に改める部分を除く。）、同法第三十八条第一項の改正規定（「一に」を「いずれかに」に改める部分を除く。）、同法第五十七条第一項の改正規定及び同法第六十五条第三項第二号ロの改正規定並びに附則第五十三条の規定