一the provisions amending Article 72-109, paragraph (2) of the Local Tax Act in Article 1: the day on which 10 days have elapsed from the date of promulgation;

二the provisions amending Article 74 of the Local Tax Act in Article 1, the provisions adding one Article after Article 74-3 of that Act, the provisions amending Article 74-4, Article 74-5 and Article 464 of that Act, the provisions adding one Article after Article 466 of that Act, and the provisions amending Article 467 and Article 468 of that Act, and the provisions of Article 7 (excluding the provisions amending Article 12, paragraphs (3) through (6), (8), (9) and (11) and Article 20, paragraph (5) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2015)) and Article 10 and Article 23 of the Supplementary Provisions: October 1, 2018;

三the provisions amending the proviso to Article 19-7, paragraph (1), Article 23, paragraph (1), item (xviii), Article 45-2, paragraph (1), Article 55-2, paragraph (1), Article 72, item (v), Article 72-39-2, paragraph (1), Article 292, paragraph (1), item (xiv), Article 317-2, paragraph (1) and Article 321-11-2, paragraph (1) of the Local Tax Act in Article 1, the provisions amending Article 34-2, paragraphs (3) and (6) of the Supplementary Provisions of that Act, the provisions of Article 9 (excluding the amending provisions set forth in the following item and item (vii)), and the provisions of paragraph (1) and paragraphs (6) through (9) of the following Article, Article 6, paragraphs (2) through (8), Article 17, paragraph (1) and paragraphs (6) through (9), and Article 37 of the Supplementary Provisions: January 1, 2019;

四the provisions of Article 2, the provisions amending Article 40, paragraph (3) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions of Article 11, and the provisions of Article 3, Article 7, Article 21, Article 34 and Article 35 of the Supplementary Provisions: April 1, 2019;

五the provisions of Article 3 (excluding the amending provisions set forth in the following item) and Article 12 (excluding the amending provisions set forth in item (vii)), and the provisions of Article 11 and Article 24 of the Supplementary Provisions: October 1, 2019;

六the provisions amending Article 23, paragraph (1), Article 53, paragraph (15), Article 292, paragraph (1) and Article 321-8, paragraph (15) of the Local Tax Act in Article 3, the provisions amending Article 48 of the Supplementary Provisions of that Act, and the provisions of Article 4 and Article 18 of the Supplementary Provisions: January 1, 2020;

七the provisions of Article 4 (excluding the amending provisions set forth in the following item and item (ix)), the provisions amending the proviso to Article 38, paragraph (1) of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity in Article 9, the provisions amending Article 38, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)") and the provisions amending Article 40, paragraph (5) of that Act (limited to the part replacing "Article 72-33, paragraph (3)" with "Article 72-31, paragraph (3)"), the provisions amending Article 21 of the Act on Temporary Measures concerning Special Local Corporation Tax, as it remains in force pursuant to Article 31, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016) and before its repeal by Article 9 of that Act, in Article 12, and the provisions of Article 5, paragraph (2), Article 8, Article 9, Article 19, paragraph (2) and Article 42 of the Supplementary Provisions: April 1, 2020;

八the provisions amending Article 74-4, paragraph (3), Article 74-5, Article 467, paragraph (3) and Article 468 of the Local Tax Act in Article 4, and the provisions of Article 12 and Article 25 of the Supplementary Provisions: October 1, 2020;

九the provisions amending Article 23, paragraph (1), Article 24-5, paragraph (1), item (ii), Article 34, paragraph (1), item (x)-2 and paragraph (2), Article 37, Article 292, paragraph (1), Article 295, paragraph (1), item (ii), Article 314-2, paragraph (1), item (x)-2 and paragraph (2), and Article 314-6 of the Local Tax Act in Article 4, the provisions amending Article 3-3, paragraph (1) of the Supplementary Provisions of that Act (limited to the provisions adding "plus 100,000 yen" after "the amount obtained"), the provisions amending paragraphs (2), (4) and (5) of Article 3-3 of the Supplementary Provisions of that Act, and the provisions of Article 5, paragraph (1) and Article 19, paragraph (1) of the Supplementary Provisions: January 1, 2021;

十the provisions of Article 5, and the provisions of Article 13 and Article 26 of the Supplementary Provisions: October 1, 2021;

十一the provisions of Article 6, and the provisions of Article 14 and Article 27 of the Supplementary Provisions: October 1, 2022;

十二the provisions making Article 8, paragraph (15) of the Supplementary Provisions of the Local Tax Act paragraph (17) of that Article and adding two paragraphs before that paragraph in Article 1, the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (47) of the Supplementary Provisions of that Act), and the provisions of paragraphs (3) and (4) of the following Article and Article 17, paragraphs (3) and (4) of the Supplementary Provisions: the date of enforcement of the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018);

十三the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part pertaining to Article 11, paragraph (15) of the Supplementary Provisions of that Act) and the provisions adding three paragraphs to Article 15 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 15, paragraph (48) of the Supplementary Provisions of that Act): the date of enforcement of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018);

十四the provisions amending Article 73-4, paragraph (1), item (xxi) of the Local Tax Act in Article 1, the provisions adding two paragraphs to Article 11 of the Supplementary Provisions of that Act (limited to the part pertaining to Article 11, paragraph (16) of the Supplementary Provisions of that Act), and the provisions amending Article 15, paragraph (43) of the Supplementary Provisions of that Act: the date of enforcement of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018);

十五the provisions amending Article 73-14, paragraph (14) and Article 349-3, paragraph (31) of the Local Tax Act in Article 1: the date of enforcement of the Act Partially Amending the Act on Self-Reliance Support for Persons in Need, etc. to Promote the Self-Reliance of Persons in Need, etc. (Act No. 44 of 2018).