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Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2016; 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、平成二十八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 provisions in amending , and the provisions of Article 79 of the Supplementary Provisions: October 1, 2016;

中の改正規定及び附則第七十九条の規定　平成二十八年十月一日

the following provisions: January 1, 2017;

次に掲げる規定　平成二十九年一月一日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions adding one Article after , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 67, paragraph (1), Article 69, Article 70, paragraphs (1) and (4), Article 76, paragraph (2), Article 78, Article 82, paragraph (2) and Article 127, paragraphs (1) through (4) of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の次に一条を加える改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第六十七条第一項、第六十九条、第七十条第一項及び第四項、第七十六条第二項、第七十八条、第八十二条第二項並びに第百二十七条第一項から第四項までの規定

Omitted

略

the following provisions: the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation;

次に掲げる規定　公布の日から起算して一年を超えない範囲内において政令で定める日

Omitted

略

the provisions in amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 84 of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第八十四条の規定

the following provisions: April 1, 2017;

次に掲げる規定　平成二十九年四月一日

the provisions in deleting , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing ", and and " with "and "), the provisions deleting , the provisions amending , the provisions deleting and renumbering as , the provisions amending (limited to the part deleting ", "), the provisions amending (limited to the part deleting ", "), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the part replacing ", and and " with "and "), the provisions amending , the provisions deleting and renumbering as , the provisions amending (limited to the part deleting ", "), the provisions amending (limited to the part deleting ", "), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 62, Article 91, Article 98, paragraphs (1) through (4), Article 103, Article 114, Article 121 and Article 126 of the Supplementary Provisions.

中を削る改正規定、の改正規定、の改正規定、イの改正規定（「、並びに及び」を「並びに」に改める部分に限る。）、を削る改正規定、の改正規定、を削り、をとする改正規定、の改正規定（「、」を削る部分に限る。）、の改正規定（「、」を削る部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、イの改正規定（「、並びに及び」を「並びに」に改める部分に限る。）、の改正規定、を削り、をとする改正規定、の改正規定（「、」を削る部分に限る。）、の改正規定（「、」を削る部分に限る。）、の改正規定、の改正規定及びの改正規定並びに附則第六十二条、第九十一条、第九十八条第一項から第四項まで、第百三条、第百十四条、第百二十一条及び第百二十六条の規定

the following provisions: January 1, 2018;

次に掲げる規定　平成三十年一月一日

Omitted

略

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Articles 75 and 83 of the Supplementary Provisions.

中の改正規定、の改正規定及びの改正規定並びに附則第七十五条及び第八十三条の規定

Omitted

略

the following provisions: October 1, 2019;

次に掲げる規定　令和元年十月一日

Omitted

略

the provisions of (excluding the provisions in amending ), and the provisions of , (limited to the provisions amending the row for of the table in ) and Article 160 of the Supplementary Provisions.

の規定（中の改正規定を除く。）並びに、（の表の項の改正規定に限る。）及び第百六十条の規定

Omitted

略

the following provisions: October 1, 2023;

次に掲げる規定　令和五年十月一日

Omitted

略

the provisions in amending , and the provisions of Article 128-2 of the Supplementary Provisions.

中の改正規定及び附則第百二十八条の二の規定

Omitted

略

Omitted

略

the provisions in amending and the provisions amending .

中の改正規定及びの改正規定

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Designated Specified Business Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations in National Strategic Special Zones" and the part replacing "Designated Specified Business Corporations That Are Consolidated Corporations in International Strategic Comprehensive Special Zones" with "Designated Corporations That Are Consolidated Corporations in National Strategic Special Zones"), the provisions amending , the provisions amending the title of Chapter III, Section 3-4 of , the provisions amending (excluding the part pertaining to ), the provisions amending the title of Section 14-2 of that Chapter and the provisions amending (excluding the part pertaining to and the part pertaining to and ), and the provisions of Articles 95, 118 and of the Supplementary Provisions: the date on which the comes into effect;

中租税特別措置法の目次の改正規定（「国際戦略総合特別区域における指定特定事業法人」を「国家戦略特別区域における指定法人」に改める部分及び「国際戦略総合特別区域における連結法人である指定特定事業法人」を「国家戦略特別区域における連結法人である指定法人」に改める部分に限る。）、の改正規定、第三章第三節の四の節名の改正規定、の改正規定（に係る部分を除く。）、同章第十四節の二の節名の改正規定及びの改正規定（に係る部分並びに及びに係る部分を除く。）並びに附則第九十五条、第百十八条及びの規定　の施行の日

the following provisions: the date on which the comes into effect;

次に掲げる規定　の施行の日

the provisions in amending and , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ", "), the provisions amending and , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions renumbering as and adding one Article after (excluding the part renumbering as ), the provisions adding one item after , the provisions amending , the provisions amending (limited to the part replacing "" with ", "), the provisions amending and , the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions renumbering as and adding one Article after (excluding the part renumbering as ), the provisions adding one item after and the provisions amending , and the provisions of Articles 90 and 112 of the Supplementary Provisions.

中及びの改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定、イの改正規定（「」を「、」に改める部分に限る。）、及びの改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、をとし、の次に一条を加える改正規定（をとする部分を除く。）、の次に一号を加える改正規定、の改正規定、イの改正規定（「」を「、」に改める部分に限る。）、及びの改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、をとし、の次に一条を加える改正規定（をとする部分を除く。）、の次に一号を加える改正規定並びにの改正規定並びに附則第九十条及び第百十二条の規定

the provisions in amending , the provisions amending and the provisions amending : the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定　の施行の日

the provisions in amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 70, paragraphs (2) and (3), Article 97, paragraphs (2) and (3) and Article 120, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第七十条第二項及び第三項、第九十七条第二項及び第三項並びに第百二十条第二項及び第三項の規定　の施行の日

the provisions in amending , the provisions amending and the provisions amending , and the provisions of Article 63, paragraphs (6) and (7), Article 92, paragraphs (9) and (10) and Article 115, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the comes into effect;

中の改正規定、の改正規定及びの改正規定並びに附則第六十三条第六項及び第七項、第九十二条第九項及び第十項並びに第百十五条第九項及び第十項の規定　の施行の日

the provisions in amending the heading of , the provisions amending , the provisions amending the heading of and the provisions amending , and the provisions of Article 92, paragraph (2) and Article 115, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on the National Institute of Information and Communications Technology, a National Research and Development Agency, and the comes into effect.

中の見出しの改正規定、の改正規定、の見出しの改正規定及びの改正規定並びに附則第九十二条第二項及び第百十五条第二項の規定　国立研究開発法人の施行の日

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