第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、令和三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, 2021; provided, however, that the provisions listed in the following items come into effect as of the dates specified in the respective items.
略
Omitted
第五条中国税通則法第七十四条の二に一項を加える改正規定及び附則第十三条の規定 令和三年七月一日
the provisions of Article 5 adding one paragraph to Article 74-2 of the Act on General Rules for National Taxes, and the provisions of Article 13 of the Supplementary Provisions: July 1, 2021;
略
Omitted
次に掲げる規定 令和四年一月一日
the following provisions: January 1, 2022;
略
Omitted
第五条中国税通則法第六十五条第三項第二号の改正規定及び同法第百十七条に五項を加える改正規定
the provisions of Article 5 amending Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes and adding five paragraphs to Article 117 of that Act.
第五条中国税通則法第三十四条の改正規定 令和四年一月四日
the provisions of Article 5 amending Article 34 of the Act on General Rules for National Taxes: January 4, 2022.