第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
この法律は、令和五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, 2023; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
略
Omitted
次に掲げる規定 令和六年一月一日
the following provisions: January 1, 2024;
略
Omitted
第八条中国税通則法第四十六条の二の改正規定、同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及び同法第七十条第四項の改正規定並びに附則第二十三条第二項及び第三項の規定
the provisions in Article 8 amending Article 46-2 of the Act on General Rules for National Taxes, amending Article 65 of that Act, amending Article 66 of that Act, amending Article 68 of that Act and amending Article 70, paragraph (4) of that Act, and the provisions of Article 23, paragraphs (2) and (3) of the Supplementary Provisions;
次に掲げる規定 令和六年四月一日
the following provisions: April 1, 2024;
略
Omitted
第八条中国税通則法第十五条第二項の改正規定及び同法第三十四条の改正規定
the provisions in Article 8 amending Article 15, paragraph (2) of the Act on General Rules for National Taxes and amending Article 34 of that Act;
略
Omitted
第八条中国税通則法第十四条の改正規定及び附則第二十三条第一項の規定 公布の日から起算して三年三月を超えない範囲内において政令で定める日
the provisions in Article 8 amending Article 14 of the Act on General Rules for National Taxes and the provisions of Article 23, paragraph (1) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding three years and three months from the date of promulgation.