第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2024; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.
この法律は、令和六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: October 1, 2024;
次に掲げる規定 令和六年十月一日
Omitted
略
the provision in Article 11 amending Article 74-4, paragraph (1) of the Act on General Rules for National Taxes;
第十一条中国税通則法第七十四条の四第一項の改正規定
the following provisions: January 1, 2025;
次に掲げる規定 令和七年一月一日
Omitted
略
the provision in Article 11 amending Article 38, paragraph (4) of the Act on General Rules for National Taxes and the provision amending Article 68 of that Act, and the provisions of Article 19 of the Supplementary Provisions;
第十一条中国税通則法第三十八条第四項の改正規定及び同法第六十八条の改正規定並びに附則第十九条の規定