Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、令和四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。
the provisions of Article 7: the date of promulgation;
第七条の規定 公布の日
the provisions amending Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the Local Tax Act in Article 1, the provisions amending Article 20-9-3, paragraph (3) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which is to remain in force pursuant to Article 5, paragraph (3) of the Supplementary Provisions of that Act, in Article 4, the provisions amending Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which are to remain in force pursuant to Article 7, paragraph (2) of the Supplementary Provisions of that Act, in Article 5, the provisions amending Article 20-9-3, paragraph (3) of the Local Tax Act prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which is to remain in force pursuant to Article 13, paragraph (3) of the Supplementary Provisions of that Act, in Article 6, and the provisions of the following Article and Article 5, paragraph (1), Article 7, paragraph (2) and Article 12, paragraph (1) of the Supplementary Provisions: December 31, 2022;
第一条中地方税法第二十条の九の三第三項及び第七十二条の四十八の二第五項の改正規定、第四条中地方税法等の一部を改正する法律（令和二年法律第五号）附則第五条第三項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の地方税法第二十条の九の三第三項の改正規定、第五条中地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の地方税法第二十条の九の三第三項及び第七十二条の四十八の二第五項の改正規定並びに第六条中地方税法等の一部を改正する法律（令和二年法律第五号）附則第十三条第三項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の地方税法第二十条の九の三第三項の改正規定並びに次条並びに附則第五条第一項、第七条第二項及び第十二条第一項の規定 令和四年十二月三十一日
the provisions amending the heading of Article 45-3-2 and paragraph (1) of that Article, the heading of Article 45-3-3 and paragraph (1) of that Article, the heading of Article 317-3-2 and paragraph (1) of that Article, and the heading of Article 317-3-3 and paragraph (1) of that Article of the Local Tax Act in Article 1, the provisions amending Article 5-4-2, paragraphs (1) and (5), Article 34-2, paragraphs (3) and (6), Article 45 and Article 61 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraphs (1) through (3) and (5) through (7), Article 10, paragraphs (1) through (3) and (5) through (7) and Article 27 of the Supplementary Provisions (excluding the provisions amending Article 21 of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021)): January 1, 2023;
第一条中地方税法第四十五条の三の二の見出し及び同条第一項、第四十五条の三の三の見出し及び同条第一項、第三百十七条の三の二の見出し及び同条第一項並びに第三百十七条の三の三の見出し及び同条第一項の改正規定並びに同法附則第五条の四の二第一項及び第五項、第三十四条の二第三項及び第六項、第四十五条並びに第六十一条の改正規定並びに附則第三条第一項から第三項まで及び第五項から第七項まで、第十条第一項から第三項まで及び第五項から第七項まで並びに第二十七条（地方税法等の一部を改正する法律（令和三年法律第七号）附則第二十一条の改正規定を除く。）の規定 令和五年一月一日
the provisions of Article 2 (excluding the amending provisions set forth in the following item and item (x)), Article 11, Article 12 (limited to the provisions amending Article 20, paragraph (2) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 13 (limited to the provisions amending Article 20, paragraph (2) of the Act on the Special Corporate Business Tax and the Special Corporate Business Transfer Tax), and the provisions of Article 9 of the Supplementary Provisions: April 1, 2023;
the provisions amending Article 32, paragraphs (13) and (15), Article 37-4, the proviso to Article 45-2, paragraph (1), Article 45-3, paragraphs (2) and (3), Article 313, paragraphs (13) and (15), Article 314-9, paragraph (1), the proviso to Article 317-2, paragraph (1) and Article 317-3, paragraphs (2) and (3) of the Local Tax Act in Article 2, the provisions amending Article 33-2, paragraphs (2) and (6), Article 35-2-3, paragraphs (1) and (5), Article 35-2-5 and Article 35-2-6 of the Supplementary Provisions of that Act, and the provisions of Articles 8 and 9, and of Articles 4, 11, 19 and 20 of the Supplementary Provisions: January 1, 2024;
the provisions adding one item to Article 72-24-7, paragraph (6) of the Local Tax Act in Article 1: the date of enforcement of the Workers' Cooperatives Act (Act No. 78 of 2020);
第一条中地方税法第七十二条の二十四の七第六項に一号を加える改正規定 労働者協同組合法（令和二年法律第七十八号）の施行の日
the provisions amending Article 11, paragraph (8) of the Supplementary Provisions of the Local Tax Act in Article 1 (limited to the part replacing "Article 10, item (ii)" with "Article 11, paragraph (1)") and the provisions amending Article 15-7, paragraph (1) of the Supplementary Provisions of that Act (limited to the part replacing "Article 10, item (ii)" with "Article 11, paragraph (1)"): the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Long-Life Quality Housing, etc. for Improving the Quality of Housing and Developing an Environment for Smooth Transactions (Act No. 48 of 2021);
第一条中地方税法附則第十一条第八項の改正規定（「第十条第二号」を「第十一条第一項」に改める部分に限る。）及び同法附則第十五条の七第一項の改正規定（「第十条第二号」を「第十一条第一項」に改める部分に限る。） 住宅の質の向上及び円滑な取引環境の整備のための長期優良住宅の普及の促進に関する法律等の一部を改正する法律（令和三年法律第四十八号）附則第一条第四号に掲げる規定の施行の日
the provisions amending Article 15, paragraph (39) of the Supplementary Provisions of the Local Tax Act in Article 1 (excluding the part changing that paragraph to Article 15, paragraph (36) of the Supplementary Provisions of that Act), and the provisions of Article 13, paragraph (9) and Article 17, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 38 of 2022);
the provisions amending Article 11, paragraph (1) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions amending Article 15, paragraph (41) of the Supplementary Provisions of that Act (excluding the part replacing "March 31, 2022" with "March 31, 2024" and the part changing that paragraph to Article 15, paragraph (38) of the Supplementary Provisions of that Act), and the provisions of Article 8, paragraphs (2) and (3) and Article 13, paragraphs (10) and (11) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 56 of 2022);
the provisions amending Article 382, paragraphs (2) and (3) and Article 382-2, paragraph (2) of the Local Tax Act in Article 2, the provisions adding one Article after Article 382-3 of that Act, and the provisions of Article 14 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021);
第二条中地方税法第三百八十二条第二項及び第三項並びに第三百八十二条の二第二項の改正規定並びに同法第三百八十二条の三の次に一条を加える改正規定並びに附則第十四条の規定 民法等の一部を改正する法律（令和三年法律第二十四号）附則第一条第二号に掲げる規定の施行の日
the provisions of Article 3 and Article 15 of the Supplementary Provisions: the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Civil Code, etc. (Act No. 24 of 2021).
第三条及び附則第十五条の規定 民法等の一部を改正する法律（令和三年法律第二十四号）附則第一条第三号に掲げる規定の施行の日