第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2015; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
この法律は、平成二十七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: July 1, 2015;
次に掲げる規定 平成二十七年七月一日
Omitted
略
the provisions of Article 6 amending Article 70, paragraph (4) of the Act on General Rules for National Taxes, the provisions amending the main clause of Article 73, paragraph (3) of that Act and the provisions amending Article 74-9 of that Act (excluding the part replacing "pursuant to the provisions of" with "in" in paragraph (3), item (ii) of that Article), and the provisions of Article 53, paragraph (4) and Article 114 (limited to the provisions amending Article 26, paragraph (2) of the Local Corporation Tax Act (Act No. 11 of 2014)) of the Supplementary Provisions.
第六条中国税通則法第七十条第四項の改正規定、同法第七十三条第三項本文の改正規定及び同法第七十四条の九の改正規定（同条第三項第二号中「の規定により」を「において」に改める部分を除く。）並びに附則第五十三条第四項及び第百十四条（地方法人税法（平成二十六年法律第十一号）第二十六条第二項の改正規定に限る。）の規定
the following provisions: October 1, 2015;
次に掲げる規定 平成二十七年十月一日
Omitted
略
the provisions of Article 6 amending Article 2, item (ix) of the Act on General Rules for National Taxes, the provisions amending Article 15, paragraph (2), item (vii) of that Act (excluding the part replacing "充てん場" (filling site, with the character for filling partly written in kana) with "充塡場" (filling site, written wholly in kanji)) and the provisions amending Article 38, paragraph (3), item (iii) of that Act.
第六条中国税通則法第二条第九号の改正規定、同法第十五条第二項第七号の改正規定（「充てん場」を「充塡場」に改める部分を除く。）及び同法第三十八条第三項第三号の改正規定
Omitted
略
the following provisions: April 1, 2018.
次に掲げる規定 平成三十年四月一日
Omitted
略
the provisions of Article 6 amending Article 23, paragraph (1) of the Act on General Rules for National Taxes and amending Article 70, paragraph (2) of that Act, and the provisions of Article 53, paragraphs (1) and (3) of the Supplementary Provisions.
第六条中国税通則法第二十三条第一項の改正規定及び同法第七十条第二項の改正規定並びに附則第五十三条第一項及び第三項の規定