第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on the date of promulgation; 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、公布の日から施行する。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 provisions of Article 17 amending the table of contents of the Act on General Rules for National Taxes (limited to the part replacing "Article 128" with "Article 129"), the provisions amending Article 128, paragraph (1) of that Act, the provisions renumbering that Article as Article 129 of that Act, and the provisions renumbering Article 127 of that Act as Article 128 of that Act and adding one Article after Article 126 of that Act (limited to the part concerning item (i) of Article 127): the day on which two months have elapsed from the date of promulgation;
第十七条中国税通則法の目次の改正規定（「第百二十八条」を「第百二十九条」に改める部分に限る。）、同法第百二十八条第一項の改正規定、同条を同法第百二十九条とする改正規定及び同法第百二十七条を同法第百二十八条とし、同法第百二十六条の次に一条を加える改正規定（第百二十七条第一号に係る部分に限る。） 公布の日から起算して二月を経過した日
Omitted
略
the following provisions: April 1, 2012;
次に掲げる規定 平成二十四年四月一日
Omitted
略
the provisions of Article 17 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, and the provisions of Article 37, paragraph (2) of the Supplementary Provisions.
第十七条中国税通則法第二条第六号ハ（２）の改正規定及び附則第三十七条第二項の規定
Omitted
略
the following provisions: January 1, 2013.
次に掲げる規定 平成二十五年一月一日
Omitted
略
the provisions of Article 17 amending the table of contents of the Act on General Rules for National Taxes (excluding the part replacing "Article 128" with "Article 129"), the provisions amending Article 74-2, paragraph (1) of that Act, the provisions renumbering that Article as Article 74-14 in Chapter VII-2 of that Act and renumbering that Chapter as Chapter VII-3, the provisions adding one Chapter after Chapter VII of that Act, and the provisions adding one Article after Article 126 of that Act (excluding the part concerning item (i) of Article 127), and the provisions of Articles 39 through 41 of the Supplementary Provisions.
第十七条中国税通則法の目次の改正規定（「第百二十八条」を「第百二十九条」に改める部分を除く。）、同法第七十四条の二第一項の改正規定、同法第七章の二中同条を第七十四条の十四とし、同章を第七章の三とする改正規定、同法第七章の次に一章を加える改正規定及び同法第百二十六条の次に一条を加える改正規定（第百二十七条第一号に係る部分を除く。）並びに附則第三十九条から第四十一条までの規定