第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2022; 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、令和四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: December 31, 2022;
次に掲げる規定 令和四年十二月三十一日
Omitted
略
the provisions of Article 9 amending Article 19, paragraph (4) of the Act on General Rules for National Taxes, amending Article 23, paragraph (3) of that Act and amending Article 35, paragraph (2) of that Act, and the provisions of Article 20, paragraph (1) of the Supplementary Provisions.
第九条中国税通則法第十九条第四項の改正規定、同法第二十三条第三項の改正規定及び同法第三十五条第二項の改正規定並びに附則第二十条第一項の規定
Omitted
略
the following provisions: January 1, 2024.
次に掲げる規定 令和六年一月一日
Omitted
略
the provisions of Article 9 amending Article 65 of the Act on General Rules for National Taxes, amending Article 66 of that Act, amending Article 68 of that Act, amending Article 70 of that Act and amending Article 74-2, paragraph (5) of that Act, and the provisions of Article 20, paragraph (2) and Article 79 (limited to the provisions amending Article 31, paragraph (2), item (ii) of the Land-holding Tax Act) of the Supplementary Provisions.
第九条中国税通則法第六十五条の改正規定、同法第六十六条の改正規定、同法第六十八条の改正規定、同法第七十条の改正規定及び同法第七十四条の二第五項の改正規定並びに附則第二十条第二項及び第七十九条（地価税法第三十一条第二項第二号の改正規定に限る。）の規定