第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 2010; 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、平成二十二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 following provisions: June 1, 2010;
次に掲げる規定 平成二十二年六月一日
Omitted
略
the provisions of Article 15 (excluding the provisions amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act).
第十五条の規定（国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定を除く。）
Omitted
略
the following provisions: October 1, 2010.
次に掲げる規定 平成二十二年十月一日
Omitted
略
the provisions of Article 15 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act, and the provisions of Article 41 of the Supplementary Provisions.
第十五条中国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定並びに附則第四十一条の規定