Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2025; 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、令和七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 in Article 1 amending Article 23, paragraph (1), items (vii) and (ix) of the Local Tax Act, the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, the provisions amending Article 34, Article 45-2, paragraph (1), Article 45-3-2, paragraph (1), item (iii), Article 45-3-3, paragraph (1), Article 72-50, paragraph (2), and Article 292, paragraph (1), items (vii) and (ix) of that Act, the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, the provisions amending paragraph (3) of that Article, the provisions renumbering that paragraph as paragraph (4) of that Article, the provisions adding one paragraph after paragraph (2) of that Article, and the provisions amending Article 314-2, Article 317-2, paragraph (1), Article 317-3-2, paragraph (1), item (iii), and Article 317-3-3, paragraph (1) of that Act, and the provisions amending Article 4, paragraph (7), item (i) and paragraph (13), item (i), Article 4-2, paragraph (7), item (i) and paragraph (13), item (i), Article 33-2, paragraph (3), item (i) and paragraph (7), item (i), Article 33-2-2, paragraph (2), Article 33-3, paragraph (3), item (i) and paragraph (7), item (i), Article 34, paragraph (3), item (i) and paragraph (6), item (i), Article 35, paragraph (4), item (i) and paragraph (8), item (i), Article 35-2, paragraph (4), item (i) and paragraph (8), item (i), Article 35-3-4, paragraph (3), Article 35-4, paragraph (2), item (i) and paragraph (5), item (i), and Article 44-2 of the Supplementary Provisions of that Act, and the provisions of paragraphs (1) through (4) of the following Article and Article 8, paragraphs (1) through (4), Article 19 and Article 20 of the Supplementary Provisions: January 1, 2026;
第一条中地方税法第二十三条第一項第七号及び第九号の改正規定、同条第四項を同条第五項とする改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定、同法第三十四条、第四十五条の二第一項、第四十五条の三の二第一項第三号、第四十五条の三の三第一項、第七十二条の五十第二項並びに第二百九十二条第一項第七号及び第九号の改正規定、同条第四項を同条第五項とする改正規定、同条第三項の改正規定、同項を同条第四項とする改正規定、同条第二項の次に一項を加える改正規定並びに同法第三百十四条の二、第三百十七条の二第一項、第三百十七条の三の二第一項第三号及び第三百十七条の三の三第一項の改正規定並びに同法附則第四条第七項第一号及び第十三項第一号、第四条の二第七項第一号及び第十三項第一号、第三十三条の二第三項第一号及び第七項第一号、第三十三条の二の二第二項、第三十三条の三第三項第一号及び第七項第一号、第三十四条第三項第一号及び第六項第一号、第三十五条第四項第一号及び第八項第一号、第三十五条の二第四項第一号及び第八項第一号、第三十五条の三の四第三項、第三十五条の四第二項第一号及び第五項第一号並びに第四十四条の二の改正規定並びに次条第一項から第四項まで並びに附則第八条第一項から第四項まで、第十九条及び第二十条の規定 令和八年一月一日
the provisions in Article 1 amending Article 23, paragraph (1), item (iv), (a) of the Local Tax Act (excluding the part replacing "paragraphs (3), (4) and (7)), Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "paragraphs (9) through (11) and (19)"), the provisions amending item (iv), (b) of that paragraph (excluding the part replacing ", Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7)) and Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "and Article 42-12-6 (paragraphs (1), (9) through (11) and (19)"), the provisions amending Article 53, paragraph (1) and Article 72-49-2 of that Act, the provisions amending Article 292, paragraph (1), item (iv), (a) of that Act (excluding the part replacing "paragraphs (3), (4) and (7)), Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "paragraphs (9) through (11) and (19)"), the provisions amending item (iv), (b) of that paragraph (excluding the part replacing ", Article 42-12-6 (excluding paragraphs (1), (3), (4) and (7)) and Article 42-12-7 (paragraphs (1) through (3), (13) through (15) and (23)" with "and Article 42-12-6 (paragraphs (1), (9) through (11) and (19)"), and the provisions amending Article 321-8, paragraph (1) of that Act, and the provisions amending Article 8-2-2, paragraphs (1) and (4) of the Supplementary Provisions of that Act (limited to the part replacing "Article 145-5" with "Article 145-13"), the provisions deleting Article 12-2-2 through Article 12-2-5 of the Supplementary Provisions of that Act, renumbering Article 12-2 of the Supplementary Provisions of that Act as Article 12-2-2 of the Supplementary Provisions of that Act, and adding the following after that Article, the provisions adding one Article after Article 12 of the Supplementary Provisions of that Act, and the provisions adding one Article after Article 30-2 of the Supplementary Provisions of that Act, and the provisions of Article 3, paragraph (2), Article 5 and Article 11 of the Supplementary Provisions: April 1, 2026;
第一条中地方税法第二十三条第一項第四号イの改正規定（「第三項、第四項及び第七項を除く。）、第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「第九項から第十一項まで及び第十九項」に改める部分を除く。）、同号ロの改正規定（「、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）及び第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「及び第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項」に改める部分を除く。）、同法第五十三条第一項及び第七十二条の四十九の二の改正規定、同法第二百九十二条第一項第四号イの改正規定（「第三項、第四項及び第七項を除く。）、第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「第九項から第十一項まで及び第十九項」に改める部分を除く。）、同号ロの改正規定（「、第四十二条の十二の六（第一項、第三項、第四項及び第七項を除く。）及び第四十二条の十二の七（第一項から第三項まで、第十三項から第十五項まで及び第二十三項」を「及び第四十二条の十二の六（第一項、第九項から第十一項まで及び第十九項」に改める部分を除く。）並びに同法第三百二十一条の八第一項の改正規定並びに同法附則第八条の二の二第一項及び第四項の改正規定（「第百四十五条の五」を「第百四十五条の十三」に改める部分に限る。）、同法附則第十二条の二の二から第十二条の二の五までを削り、同法附則第十二条の二を同法附則第十二条の二の二とし、同条の次に次のように加える改正規定、同法附則第十二条の次に一条を加える改正規定並びに同法附則第三十条の二の次に一条を加える改正規定並びに附則第三条第二項、第五条及び第十一条の規定 令和八年四月一日
the provisions in Article 1 amending Article 747-2, paragraph (1) of the Local Tax Act, the heading preceding Article 747-4, Article 747-4 and Article 747-5, the provisions adding one Article after that Article, and the provisions amending Article 747-13 and Article 762, item (ii), (b), (2) of that Act, and the provisions of Article 14 of the Supplementary Provisions: April 1, 2027;
第一条中地方税法第七百四十七条の二第一項、第七百四十七条の四の前の見出し、同条及び第七百四十七条の五の改正規定、同条の次に一条を加える改正規定並びに同法第七百四十七条の十三及び第七百六十二条第二号ロ（２）の改正規定並びに附則第十四条の規定 令和九年四月一日
the provisions in Article 1 amending Article 144-3, paragraph (5), Article 144-6-2, Article 144-32, paragraph (9), Article 148, paragraph (3) and Article 445, paragraph (3) of the Local Tax Act, and the provisions amending Article 12-2-7, paragraph (1), item (ii) and paragraph (7) of the Supplementary Provisions of that Act, and the provisions of Article 6, paragraphs (2) through (4), Article 7, paragraphs (1) and (2) and Article 10, paragraphs (1) and (2) of the Supplementary Provisions: the date specified by Cabinet Order within a period not exceeding seven months from the date of promulgation;
第一条中地方税法第百四十四条の三第五項、第百四十四条の六の二、第百四十四条の三十二第九項、第百四十八条第三項及び第四百四十五条第三項の改正規定並びに同法附則第十二条の二の七第一項第二号及び第七項の改正規定並びに附則第六条第二項から第四項まで、第七条第一項及び第二項並びに第十条第一項及び第二項の規定 公布の日から起算して七月を超えない範囲内において政令で定める日
the provisions in Article 1 amending Article 15, paragraphs (21) and (29) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (4) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. (Act No. 25 of 2025);
第一条中地方税法附則第十五条第二十一項及び第二十九項の改正規定並びに附則第九条第四項の規定 港湾法等の一部を改正する法律（令和七年法律第二十五号）の施行の日
the provisions in Article 1 amending Article 15, paragraph (2) of the Supplementary Provisions of the Local Tax Act and the provisions of Article 9, paragraph (2) of the Supplementary Provisions: the date of enforcement of the Act on the Advancement of Recycling Businesses, etc. for the Promotion of Resource Circulation (Act No. 41 of 2024);
第一条中地方税法附則第十五条第二項の改正規定及び附則第九条第二項の規定 資源循環の促進のための再資源化事業等の高度化に関する法律（令和六年法律第四十一号）の施行の日
the provisions in Article 1 amending Article 24, paragraph (5), Article 72-5, paragraph (1), item (viii), Article 294, paragraph (7) and Article 701-34, paragraph (2) of the Local Tax Act: the date of enforcement of the Act Partially Amending the Act on Building Unit Ownership, etc. to Facilitate Management and Revitalization of Aging Condominiums, etc. (Act No. 47 of 2025);
第一条中地方税法第二十四条第五項、第七十二条の五第一項第八号、第二百九十四条第七項及び第七百一条の三十四第二項の改正規定 老朽化マンション等の管理及び再生の円滑化等を図るための建物の区分所有等に関する法律等の一部を改正する法律（令和七年法律第四十七号）の施行の日
the provisions in Article 1 amending Article 72-4, paragraph (1), item (iv) of the Local Tax Act: the date of enforcement of the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025);
第一条中地方税法第七十二条の四第一項第四号の改正規定 医療法等の一部を改正する法律（令和七年法律第八十七号）附則第一条第五号に掲げる規定の施行の日
the provisions in Article 1 amending Article 3-2-3, paragraph (3) of the Supplementary Provisions of the Local Tax Act: January 1 of the year following the year in which the date of enforcement of the Act on Public Interest Trusts (Act No. 30 of 2024) falls.
第一条中地方税法附則第三条の二の三第三項の改正規定 公益信託に関する法律（令和六年法律第三十号）の施行の日の属する年の翌年の一月一日