第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect as of April 1, 2026; 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、令和八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, 2027;
次に掲げる規定 令和九年十月一日
Omitted
略
the provisions of Article 5 (excluding the provision in that Article amending Article 34-6, paragraph (3) of the Act on General Rules for National Taxes and the provision amending Article 74-2 of that Act), and the provisions of Articles 23 and 102 of the Supplementary Provisions;
第五条の規定（同条中国税通則法第三十四条の六第三項の改正規定及び同法第七十四条の二の改正規定を除く。）並びに附則第二十三条及び第百二条の規定
Omitted
略
the following provisions: April 1, 2028;
次に掲げる規定 令和十年四月一日
Omitted
略
the provision in Article 5 amending Article 74-2 of the Act on General Rules for National Taxes;
第五条中国税通則法第七十四条の二の改正規定