第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、平成二十九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。
This Act comes into effect as of April 1, 2017; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
略
Omitted
次に掲げる規定 平成二十九年十月一日
the following provisions: October 1, 2017;
略
Omitted
第八条中国税通則法第七十一条第二項の改正規定
the provisions of Article 8 amending Article 71, paragraph (2) of the Act on General Rules for National Taxes.
次に掲げる規定 平成三十年一月一日
the following provisions: January 1, 2018;
略
Omitted
第八条中国税通則法第三十四条の二（見出しを含む。）の改正規定及び附則第四十条第一項の規定
the provisions of Article 8 amending Article 34-2 of the Act on General Rules for National Taxes (including its heading), and the provisions of Article 40, paragraph (1) of the Supplementary Provisions.
次に掲げる規定 平成三十年四月一日
the following provisions: April 1, 2018.
略
Omitted
第八条の規定（同条中国税通則法第十九条第四項第三号ハの改正規定、同法第三十四条の二（見出しを含む。）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。）並びに附則第四十条第二項及び第三項、第百五条、第百六条、第百八条から第百十四条まで、第百十八条、第百二十四条、第百二十五条、第百二十九条から第百三十三条まで、第百三十五条並びに第百三十六条の規定
the provisions of Article 8 (excluding the provisions in that Article amending Article 19, paragraph (4), item (iii), (c) of the Act on General Rules for National Taxes, amending Article 34-2 of that Act (including its heading) and amending Article 71, paragraph (2) of that Act), and the provisions of Article 40, paragraphs (2) and (3), Articles 105 and 106, Articles 108 through 114, Article 118, Articles 124 and 125, Articles 129 through 133, and Articles 135 and 136 of the Supplementary Provisions.