第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2019; 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、平成三十一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 1, 2020;
次に掲げる規定 令和二年一月一日
Omitted
略
the provisions of Article 10 amending Article 74-5 of the Act on General Rules for National Taxes, the provisions adding one Article after Article 74-7 of that Act, the provisions amending Article 74-8 of that Act, the provisions amending Article 74-12 of that Act (including its heading), the provisions amending Article 74-13-2 of that Act (excluding the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds"), the provisions amending Article 113-2, paragraph (1) of that Act and the provisions amending Article 128, item (iii) of that Act, and the provisions of Article 27, paragraph (2), Article 100 (limited to the provisions amending Article 19 of the Act on Special Measures for Securing Necessary Financial Resources Incidental to Transfer of Debts to General Account) and Article 101 (limited to the provisions amending Article 32 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (Act No. 117 of 2011) and the provisions amending Article 62, paragraph (1) of that Act) of the Supplementary Provisions.
第十条中国税通則法第七十四条の五の改正規定、同法第七十四条の七の次に一条を加える改正規定、同法第七十四条の八の改正規定、同法第七十四条の十二（見出しを含む。）の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分を除く。）、同法第百十三条の二第一項の改正規定及び同法第百二十八条第三号の改正規定並びに附則第二十七条第二項、第百条（一般会計における債務の承継等に伴い必要な財源の確保に係る特別措置に関する法律第十九条の改正規定に限る。）及び第百一条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（平成二十三年法律第百十七号）第三十二条の改正規定及び同法第六十二条第一項の改正規定に限る。）の規定
the following provisions: April 1, 2020;
次に掲げる規定 令和二年四月一日
Omitted
略
the provisions of Article 10 amending the table of contents of the Act on General Rules for National Taxes, the provisions amending Article 70, paragraph (4), item (iii) of that Act, the provisions amending Article 74-13-2 of that Act (limited to the part replacing "(Act No. 53 of 1973))" with "(Act No. 53 of 1973); the same applies hereinafter in this Article)", "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act)" with "savings depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article)", "its name" with "its name; the same applies in the following Article and Article 74-13-4, paragraph (1) (Management of Participant Information by Book-Entry Transfer Institutions, etc.)", and "identification numbers of those depositors, etc." with "identification numbers of depositors, etc. that the financial institution, etc. holds") and the provisions adding two Articles after that Article in Chapter VII-2 of that Act, and the provisions of Article 109 and Article 113 (limited to the provisions amending Article 9, paragraph (3) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to the part replacing ", the Income Tax Act" with "or Article 74-13-3, the Income Tax Act") and the provisions adding the following after row 38 of Appended Table 1 of that Act) of the Supplementary Provisions.
第十条中国税通則法の目次の改正規定、同法第七十条第四項第三号の改正規定、同法第七十四条の十三の二の改正規定（「。）は」を「。以下この条において同じ。）は」に、「。）の氏名」を「。以下この条において同じ。）の氏名」に、「名称」を「名称。次条及び第七十四条の十三の四第一項（振替機関の加入者情報の管理等）において同じ。」に、「当該」を「当該金融機関等が保有する」に改める部分に限る。）及び同法第七章の二中同条の次に二条を加える改正規定並びに附則第百九条及び第百十三条（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第九条第三項の改正規定（「、所得税法」を「若しくは第七十四条の十三の三、所得税法」に改める部分に限る。）及び同法別表第一の三十八の項の次に次のように加える改正規定に限る。）の規定
Omitted
略
the following provisions: the date on which the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax (Act No. 4 of 2019) comes into effect.
次に掲げる規定 特別法人事業税及び特別法人事業譲与税に関する法律（平成三十一年法律第四号）の施行の日
Omitted
略
the provisions of Article 10 amending Article 2, item (i) of the Act on General Rules for National Taxes, and the provisions of Article 27, paragraph (1) of the Supplementary Provisions.
第十条中国税通則法第二条第一号の改正規定及び附則第二十七条第一項の規定