Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
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: January 1, 2027;
次に掲げる規定 令和九年一月一日
Omitted
略
the provisions of Article 3 amending Article 59, paragraph (5) of the Inheritance Tax Act, and the provisions of Article 12, paragraph (2) of the Supplementary Provisions;
第三条中相続税法第五十九条第五項の改正規定及び附則第十二条第二項の規定
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
Omitted
略
the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.
第二条中法人税法第二条の改正規定（同条第十二号の十四に係る部分を除く。）、同法第十二条の改正規定、同法第三十七条の改正規定及び同法附則第十九条の三を削る改正規定並びに附則第七条、第八条及び第六十七条の規定
the provisions of Article 3 (excluding the provisions of that Article amending Article 59, paragraph (5) of the Inheritance Tax Act) and the provisions of Article 12, paragraph (1) of the Supplementary Provisions.
第三条の規定（同条中相続税法第五十九条第五項の改正規定を除く。）及び附則第十二条第一項の規定