Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2018; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、平成三十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 of Article 15 amending Article 90-12, paragraph (4) of the Act on Special Measures Concerning Taxation, the provisions amending Article 90-13 of that Act and the provisions amending Article 90-14 of that Act: May 1, 2018;
第十五条中租税特別措置法第九十条の十二第四項の改正規定、同法第九十条の十三の改正規定及び同法第九十条の十四の改正規定 平成三十年五月一日
the following provisions: October 1, 2018;
次に掲げる規定 平成三十年十月一日
Omitted
略
the provisions of Article 15 amending Article 88-2 of the Act on Special Measures Concerning Taxation (excluding the part replacing "March 31, 2018" with "March 31, 2019" in paragraph (1) of that Article);
第十五条中租税特別措置法第八十八条の二の改正規定（同条第一項中「平成三十年三月三十一日」を「平成三十一年三月三十一日」に改める部分を除く。）
the following provisions: January 1, 2019;
次に掲げる規定 平成三十一年一月一日
Omitted
略
the provisions of Article 15 amending Article 5-2, paragraph (7), item (iv) and Article 5-3, paragraph (4), item (iv) of the Act on Special Measures Concerning Taxation, the provisions amending Article 9-8 of that Act, the provisions amending Article 37-14 of that Act (excluding the part concerning paragraph (5), item (ii) of that Article, the part concerning item (iv) of that paragraph and the part concerning paragraph (9) of that Article (limited to the part deleting "(Act No. 151 of 2002)")), the provisions amending Article 40-2 of that Act (including its caption), the provisions amending Article 40-3-3, paragraph (20) of that Act, the provisions amending Article 41-13-3, paragraph (7), item (iv) of that Act, the provisions amending Article 41-21 of that Act, the provisions amending Article 41-22, paragraph (1) of that Act, the provisions amending Article 42-2, paragraph (2), item (i) of that Act, the provisions amending Article 42-2-2 of that Act (excluding the part replacing "is 1,000" with "is 100" in paragraph (1) of that Article), the provisions amending Article 42-3, paragraph (4) of that Act, the provisions amending Article 66-4, paragraph (25) of that Act, the provisions amending Article 67-16 of that Act and the provisions amending Article 68-88, paragraph (26) of that Act, and the provisions of Articles 74, 76, 84, 100 and 142 of the Supplementary Provisions;
第十五条中租税特別措置法第五条の二第七項第四号及び第五条の三第四項第四号の改正規定、同法第九条の八の改正規定、同法第三十七条の十四の改正規定（同条第五項第二号に係る部分、同項第四号に係る部分及び同条第九項に係る部分（「（平成十四年法律第百五十一号）」を削る部分に限る。）を除く。）、同法第四十条の二（見出しを含む。）の改正規定、同法第四十条の三の三第二十項の改正規定、同法第四十一条の十三の三第七項第四号の改正規定、同法第四十一条の二十一の改正規定、同法第四十一条の二十二第一項の改正規定、同法第四十二条の二第二項第一号の改正規定、同法第四十二条の二の二の改正規定（同条第一項中「が千」を「が百」に改める部分を除く。）、同法第四十二条の三第四項の改正規定、同法第六十六条の四第二十五項の改正規定、同法第六十七条の十六の改正規定並びに同法第六十八条の八十八第二十六項の改正規定並びに附則第七十四条、第七十六条、第八十四条、第百条及び第百四十二条の規定
the following provisions: April 1, 2019;
次に掲げる規定 平成三十一年四月一日
Omitted
略
the provisions of Article 15 amending Article 67-5, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "small and medium sized enterprise or" with "small and medium sized enterprise (excluding one that falls under an excluded business operator) or") and the provisions amending Article 68-102-2, paragraph (1) of that Act (limited to the part adding "(excluding one that falls under an excluded business operator prescribed in item (v)-2 of that paragraph)" after "small or medium-sized consolidated corporation");
第十五条中租税特別措置法第六十七条の五第一項の改正規定（「中小企業者又は」を「中小企業者（適用除外事業者に該当するものを除く。）又は」に改める部分に限る。）及び同法第六十八条の百二の二第一項の改正規定（「中小連結法人」の下に「（同項第五号の二に規定する適用除外事業者に該当するものを除く。）」を加える部分に限る。）
the following provisions: January 1, 2020;
次に掲げる規定 令和二年一月一日
Omitted
略
the provisions of Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 41-4" with "Article 41-3-3"), the provisions amending Article 3 of that Act, the provisions amending Article 4-5, paragraph (6) of that Act, the provisions amending Article 8-2 of that Act, the provisions amending Article 8-4 of that Act, the provisions amending Article 8-5 of that Act, the provisions amending Article 9, paragraph (1), item (vi) of that Act, the provisions amending Article 9-3-2 of that Act, the provisions amending Article 9-6 of that Act, the provisions adding three Articles after that Article, the provisions amending Article 25-2 of that Act, the provisions amending Article 27 of that Act, the provisions amending Article 37-14, paragraph (9) of that Act (limited to the part deleting "(Act No. 151 of 2002)"), the provisions adding two Articles before Article 41-4 in Chapter II, Section 6 of that Act, the provisions amending Article 41-15-3 of that Act, the provisions amending Article 42-4, paragraph (8), item (ii), (d) of that Act, the provisions amending Article 67-14 of that Act, the provisions amending Article 67-15 of that Act, the provisions amending Article 68-3-2 of that Act, the provisions amending Article 68-3-3 of that Act and the provisions amending Article 68-111, paragraph (1) of that Act, and the provisions of Articles 56 through 61, Article 70, Article 72, Articles 79 through 81, Article 99 and Article 101 of the Supplementary Provisions;
第十五条中租税特別措置法の目次の改正規定（「第四十一条の四」を「第四十一条の三の三」に改める部分に限る。）、同法第三条の改正規定、同法第四条の五第六項の改正規定、同法第八条の二の改正規定、同法第八条の四の改正規定、同法第八条の五の改正規定、同法第九条第一項第六号の改正規定、同法第九条の三の二の改正規定、同法第九条の六の改正規定、同条の次に三条を加える改正規定、同法第二十五条の二の改正規定、同法第二十七条の改正規定、同法第三十七条の十四第九項の改正規定（「（平成十四年法律第百五十一号）」を削る部分に限る。）、同法第二章第六節中第四十一条の四の前に二条を加える改正規定、同法第四十一条の十五の三の改正規定、同法第四十二条の四第八項第二号ニの改正規定、同法第六十七条の十四の改正規定、同法第六十七条の十五の改正規定、同法第六十八条の三の二の改正規定、同法第六十八条の三の三の改正規定及び同法第六十八条の百十一第一項の改正規定並びに附則第五十六条から第六十一条まで、第七十条、第七十二条、第七十九条から第八十一条まで、第九十九条及び第百一条の規定
the following provisions: April 1, 2020;
次に掲げる規定 令和二年四月一日
Omitted
略
the provisions of Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Article 68-111" with "Article 68-112"), the provisions deleting Article 68-5 of that Act and renumbering Article 68-4 of that Act as Article 68-5 of that Act, the provisions adding one Article after Article 68-3-4 of that Act, the provisions adding the following as the second sentence of Article 68-88, paragraph (20) of that Act, the provisions adding one Article after Article 68-111 in Chapter III, Section 25 of that Act and the provisions amending Article 87-6 of that Act, and the provisions of Articles 102, 115 and 117 of the Supplementary Provisions;
the following provisions: October 1, 2020;
次に掲げる規定 令和二年十月一日
Omitted
略
the provisions of Article 15 amending Article 41, paragraph (24) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-2-2 of that Act, the provisions amending Article 41-3, paragraph (1) of that Act, the provisions amending Article 41-3-2, paragraph (20) of that Act, the provisions amending Article 87, paragraph (1) of that Act (limited to the part replacing "Article 23, paragraph (2), item (i) or (ii) of that Act" with "Article 36, paragraph (2), item (i) or (ii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)", and the part adding ", according to which of the periods listed in the middle column of the following table the date of shipment of the liquor listed in the left-hand column of that table falls within" after "notwithstanding the provisions" and replacing "80 percent (90 percent for synthetic sake and happoshu)" with "the ratio specified in the right-hand column of that table"), the provisions adding a table to that paragraph and the provisions amending paragraph (2) of that Article (limited to the part adding "in the table of that paragraph" after "'hereinafter' and," and replacing ", '90 percent'" with ", '64/90' is deemed to be replaced with '80 percent', and '90 percent'"), and the provisions of Article 78, Article 120, paragraph (2) and Article 121, paragraph (3) of the Supplementary Provisions;
第十五条中租税特別措置法第四十一条第二十四項の改正規定、同法第四十一条の二の二の改正規定、同法第四十一条の三第一項の改正規定、同法第四十一条の三の二第二十項の改正規定、同法第八十七条第一項の改正規定（「同法第二十三条第二項第一号又は第二号」を「所得税法等の一部を改正する等の法律（平成二十九年法律第四号）附則第三十六条第二項第一号又は第二号」に改める部分及び「規定にかかわらず」の下に「、次の表の上欄に掲げる酒類の移出の日が同表の中欄に掲げる期間のいずれに属するかに応じ」を加え、「百分の八十（合成清酒及び発泡酒にあつては、百分の九十）」を「同表の下欄に定める割合」に改める部分に限る。）、同項に表を加える改正規定及び同条第二項の改正規定（「以下」と、」の下に「同項の表中」を加え、「、「百分の九十」を「、「九十分の六十四」とあるのは「百分の八十」と、「百分の九十」に改める部分に限る。）並びに附則第七十八条、第百二十条第二項及び第百二十一条第三項の規定
the following provisions: January 1, 2021;
次に掲げる規定 令和三年一月一日
Omitted
略
the provisions in Article 15 amending Article 42-2-2, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part replacing "1,000" with "100"), and the provisions of Article 85 of the Supplementary Provisions.
第十五条中租税特別措置法第四十二条の二の二第一項の改正規定（「が千」を「が百」に改める部分に限る。）及び附則第八十五条の規定
the following provisions: the date on which the Act Partially Amending the Act on Promotion of Improvement of Agricultural Management Foundation, etc. (Act No. 23 of 2018) comes into effect;
次に掲げる規定 農業経営基盤強化促進法等の一部を改正する法律（平成三十年法律第二十三号）の施行の日
Omitted
略
the provisions in Article 15 amending Article 70-4, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (2), item (i) of that Article and the provisions amending Article 70-6, paragraph (1), item (i) of that Act, and the provisions of Article 118, paragraphs (6), (8), (11) and (14) of the Supplementary Provisions;
第十五条中租税特別措置法第七十条の四第一項第一号の改正規定、同条第二項第一号の改正規定及び同法第七十条の六第一項第一号の改正規定並びに附則第百十八条第六項、第八項、第十一項及び第十四項の規定
the provisions of Article 20 and the provisions of Article 127 of the Supplementary Provisions;
第二十条の規定及び附則第百二十七条の規定
the provisions of Article 21 and the provisions of Article 128 of the Supplementary Provisions.
第二十一条の規定及び附則第百二十八条の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) comes into effect;
次に掲げる規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）の施行の日
Omitted
略
the provisions in Article 15 amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 7 Special Provisions on Taxation for Business Cycle Adjustment (Article 66-3)" with "/Section 6-2 Special Provisions on the Calculation of Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring (Article 66-2-2)/Section 7 Special Provisions on Taxation for Business Cycle Adjustment (Article 66-3)/" and the part replacing "Section 20 Deleted" with "Section 20 Special Provisions on the Calculation of Consolidated Income from the Transfer of Shares, etc. in Exchange for Shares of a Corporation Conducting a Special Business Restructuring (Article 68-86)"), the provisions amending Article 10-5-2, paragraph (1) of that Act, the provisions amending Article 10-5-3, paragraph (1) of that Act, the provisions adding one Article after Article 37-13-2 of that Act, the provisions amending Article 42-12-3, paragraph (1) of that Act, the provisions amending Article 42-12-4, paragraph (1) of that Act, the provisions amending Article 55-2 of that Act, the provisions adding one Section after Section 6 of Chapter III of that Act, the provisions amending Article 68-15-5, paragraph (1) of that Act, the provisions amending Article 68-43-2 of that Act, the provisions amending Section 20 of that Chapter, the provisions amending Article 80, paragraph (1) of that Act (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), and the provisions renumbering paragraph (4) of that Article as paragraph (5) of that Article, renumbering paragraph (3) of that Article as paragraph (4) of that Article and adding one paragraph after paragraph (2) of that Article, and the provisions of Article 119 of the Supplementary Provisions.
第十五条中租税特別措置法の目次の改正規定（「第七節 景気調整のための課税の特例（第六十六条の三）」を「／第六節の二 特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る所得の計算の特例（第六十六条の二の二）／第七節 景気調整のための課税の特例（第六十六条の三）／」に、「第二十節 削除」を「第二十節 特別事業再編を行う法人の株式を対価とする株式等の譲渡に係る連結所得の計算の特例（第六十八条の八十六）」に改める部分に限る。）、同法第十条の五の二第一項の改正規定、同法第十条の五の三第一項の改正規定、同法第三十七条の十三の二の次に一条を加える改正規定、同法第四十二条の十二の三第一項の改正規定、同法第四十二条の十二の四第一項の改正規定、同法第五十五条の二の改正規定、同法第三章第六節の次に一節を加える改正規定、同法第六十八条の十五の五第一項の改正規定、同法第六十八条の四十三の二の改正規定、同章第二十節の改正規定、同法第八十条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）及び同条第四項を同条第五項とし、同条第三項を同条第四項とし、同条第二項の次に一項を加える改正規定並びに附則第百十九条の規定
the following provisions: the date on which the Act on Special Measures for Productivity Improvement (Act No. 25 of 2018) comes into effect;
次に掲げる規定 生産性向上特別措置法（平成三十年法律第二十五号）の施行の日
Omitted
略
the provisions in Article 15 adding one Article after Article 10-5-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 10-6, paragraph (1), item (xi) of that Act, the provisions renumbering that item as item (xii) of that paragraph and adding two items after that item (limited to the part concerning item (xiii)-2), the provisions amending Article 19, item (i) of that Act, the provisions amending Article 42-4, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 42-12-5" with ", Article 42-12-5 and Article 42-12-6, paragraph (2)"), the provisions adding one Article after Article 42-12-5 of that Act, the provisions amending Article 42-13, paragraph (1), item (xv) of that Act, the provisions renumbering that item as item (xvi) of that paragraph and adding two items after that item (limited to the part concerning item (xvii)-2), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5) of that Article, the provisions amending Article 52-2, paragraph (1) of that Act, the provisions amending Article 53, paragraph (1), item (ii) of that Act, the provisions amending Article 68-9, paragraph (8), item (ii), (a) of that Act (limited to the part replacing "and Article 68-15-6" with ", Article 68-15-6 and Article 68-15-7, paragraph (2)"), the provisions amending Article 68-15-7, paragraph (1), item (xv) of that Act, the provisions renumbering that item as item (xvi) of that paragraph and adding two items after that item (limited to the part concerning item (xvii)-2), the provisions renumbering that Article as Article 68-15-8 of that Act, the provisions adding one Article after Article 68-15-6 of that Act, the provisions amending Article 68-40, paragraph (1) of that Act and the provisions amending Article 68-42, paragraph (1), item (ii) of that Act, and the provisions of Article 109, paragraph (2) of the Supplementary Provisions.
第十五条中租税特別措置法第十条の五の四の次に一条を加える改正規定、同法第十条の六第一項第十一号の改正規定、同号を同項第十二号とし、同号の次に二号を加える改正規定（第十三号の二に係る部分に限る。）、同法第十九条第一号の改正規定、同法第四十二条の四第八項第二号イの改正規定（「並びに第四十二条の十二の五」を「、第四十二条の十二の五並びに第四十二条の十二の六第二項」に改める部分に限る。）、同法第四十二条の十二の五の次に一条を加える改正規定、同法第四十二条の十三第一項第十五号の改正規定、同号を同項第十六号とし、同号の次に二号を加える改正規定（第十七号の二に係る部分に限る。）、同条第四項の改正規定、同条第五項の改正規定、同法第五十二条の二第一項の改正規定、同法第五十三条第一項第二号の改正規定、同法第六十八条の九第八項第二号イの改正規定（「並びに第六十八条の十五の六」を「、第六十八条の十五の六並びに第六十八条の十五の七第二項」に改める部分に限る。）、同法第六十八条の十五の七第一項第十五号の改正規定、同号を同項第十六号とし、同号の次に二号を加える改正規定（第十七号の二に係る部分に限る。）、同条を同法第六十八条の十五の八とする改正規定、同法第六十八条の十五の六の次に一条を加える改正規定、同法第六十八条の四十第一項の改正規定及び同法第六十八条の四十二第一項第二号の改正規定並びに附則第百九条第二項の規定
the provisions in Article 15 amending the caption of Article 10-4-2 of the Act on Special Measures Concerning Taxation, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (3) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending the caption of Article 10-5 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that individual for that applicable year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending paragraph (4), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph, the provisions amending paragraph (9) of that Article (limited to the part replacing "specified areas" with "areas for improving regional vitality, etc."), the provisions amending Article 37, paragraph (10) of that Act, the provisions amending Article 41-19, paragraph (1), item (v) of that Act, the provisions amending the caption of Article 42-11-3 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article, the provisions amending the caption of Article 42-12 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of that corporation for that applicable business year pertaining to that specified business facility;" after "calculated amount ("), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph, the provisions amending Article 65-7, paragraph (14) of that Act, the provisions amending the caption of Article 68-15 of that Act, the provisions amending paragraph (1) of that Article (excluding the part replacing "March 31, 2018" with "March 31, 2020"), the provisions amending paragraph (2) of that Article, the provisions amending the caption of Article 68-15-2 of that Act, the provisions amending paragraph (3) of that Article (limited to the part adding "; hereinafter referred to in this paragraph as a "certified consolidated parent corporation" and a "certified consolidated subsidiary corporation", respectively" after "consolidated subsidiary corporation (limited to one that is a certified business operator", the part replacing "), the amount calculated by multiplying by the total" with "; hereinafter referred to in this paragraph as the "special number of base employees at regional business offices within the consolidated group"), the amount calculated by multiplying by the total (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in Article 5, paragraph (4), item (v), (b) of that Act, the amount calculated by multiplying 200,000 yen by the total of the special number of base employees at regional business offices within the consolidated group of that certified consolidated parent corporation and each of its certified consolidated subsidiary corporations for that applicable business year pertaining to that specified business facility)", and the part replacing "), the amount calculated by multiplying (" with "; hereinafter referred to in this paragraph as the "special number of base employees at regional business offices of the joining corporation"), the amount calculated by multiplying (if the specified business facility pertaining to the certification of that plan is located within a quasi-area for improving regional vitality prescribed in paragraph (4), item (v), (b) of that Article, the amount calculated by multiplying 200,000 yen by the special number of base employees at regional business offices of the joining corporation of that certified consolidated corporation for that applicable business year pertaining to that specified business facility, and"), the provisions amending paragraph (4) of that Article, the provisions amending paragraph (5), item (vii) of that Article (limited to the part replacing "plan for developing specified business facilities in areas for improving regional vitality" with "plan for developing specified business facilities in areas for improving regional vitality, etc."), the provisions amending item (xii) of that paragraph and the provisions amending Article 68-78, paragraph (14) of that Act, and the provisions of Article 83, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Local Revitalization Act (Act No. 38 of 2018) comes into effect;
第十五条中租税特別措置法第十条の四の二の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第三項の改正規定、同条第七項の改正規定、同法第十条の五の見出しの改正規定、同条第三項の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該個人の当該適用年の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、同条第四項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定、同条第九項の改正規定（「特定の地域」を「地方活力向上地域等」に改める部分に限る。）、同法第三十七条第十項の改正規定、同法第四十一条の十九第一項第五号の改正規定、同法第四十二条の十一の三の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第四十二条の十二の見出しの改正規定、同条第三項の改正規定（「計算した金額（」の下に「当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該法人の当該適用年度の地方事業所特別基準雇用者数を乗じて計算した金額。」を加える部分に限る。）、同条第四項の改正規定、同条第五項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定、同法第六十五条の七第十四項の改正規定、同法第六十八条の十五の見出しの改正規定、同条第一項の改正規定（「平成三十年三月三十一日」を「平成三十二年三月三十一日」に改める部分を除く。）、同条第二項の改正規定、同法第六十八条の十五の二の見出しの改正規定、同条第三項の改正規定（「連結子法人（認定事業者であるものに限る」の下に「。以下この項においてそれぞれ「認定連結親法人」及び「認定連結子法人」という」を加え、「）の合計を乗じて計算した金額」を「以下この項において「連結内地方事業所特別基準雇用者数」という。）の合計を乗じて計算した金額（当該計画の認定に係る特定業務施設が同法第五条第四項第五号ロに規定する準地方活力向上地域内にある場合には、二十万円に当該特定業務施設に係る当該認定連結親法人及びその各認定連結子法人の当該適用年度の連結内地方事業所特別基準雇用者数の合計を乗じて計算した金額）」に改める部分及び「）を乗じて計算した金額（」を「以下この項において「加入法人地方事業所特別基準雇用者数」という。）を乗じて計算した金額（当該計画の認定に係る特定業務施設が同条第四項第五号ロに規定する準地方活力向上地域内にある場合には二十万円に当該特定業務施設に係る当該認定連結法人の当該適用年度の加入法人地方事業所特別基準雇用者数を乗じて計算した金額とし、」に改める部分に限る。）、同条第四項の改正規定、同条第五項第七号の改正規定（「地方活力向上地域特定業務施設整備計画」を「地方活力向上地域等特定業務施設整備計画」に改める部分に限る。）、同項第十二号の改正規定及び同法第六十八条の七十八第十四項の改正規定並びに附則第八十三条第二項の規定 地域再生法の一部を改正する法律（平成三十年法律第三十八号）の施行の日
the provisions in Article 15 amending Article 70-4, paragraph (2) of the Act on Special Measures Concerning Taxation (excluding the part concerning items (i) and (iv) of that paragraph), the provisions amending Article 70-4-2, paragraph (1) of that Act, the provisions amending Article 70-6, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph), the provisions amending paragraph (2), item (i) of that Article, the provisions deleting paragraph (5) of that Article and 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 and adding one paragraph after paragraph (2) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (39), item (iv) of that Article, the provisions amending Article 70-6-2, paragraph (1) of that Act, the provisions amending Article 70-6-4, paragraph (15), items (ii) and (vi) of that Act, the provisions amending paragraph (16) of that Article, the provisions renumbering that Article as Article 70-6-6 of that Act and adding one Article after that Article (limited to the part renumbering Article 70-6-4 of that Act as Article 70-6-6 of that Act), the provisions adding two Articles after Article 70-6-3 of that Act, the provisions amending Article 70-8, paragraph (4) of that Act, the provisions amending Article 70-8-2, paragraph (4), item (ii) of that Act, the provisions amending Article 93, paragraph (5) of that Act (limited to the part replacing "Article 70-6-4, paragraph (19)" with "Article 70-6-6, paragraph (19)") and the provisions amending the table in Article 98 of that Act (limited to the part replacing "Article 70-6-4, paragraph (20)" with "Article 70-6-6, paragraph (20)" in the row for prefectures in that table and the part concerning the row for municipalities in that table), and the provisions of Article 118, paragraphs (12), (17) and (18) and Article 137 of the Supplementary Provisions (limited to the provisions amending item (i) of the row for the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) in Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947) (limited to the part replacing "Article 70-6-4, paragraph (20)" with "Article 70-6-6, paragraph (20)") and the provisions amending item (ii) of that row): the date on which the Act on Facilitation of Leasing of Urban Farmland (Act No. 68 of 2018) comes into effect;
第十五条中租税特別措置法第七十条の四第二項の改正規定（同項第一号及び第四号に係る部分を除く。）、同法第七十条の四の二第一項の改正規定、同法第七十条の六第一項の改正規定（同項第一号に係る部分を除く。）、同条第二項第一号の改正規定、同条第五項を削り、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し、同条第二項の次に一項を加える改正規定、同条第六項の改正規定、同条第三十九項第四号の改正規定、同法第七十条の六の二第一項の改正規定、同法第七十条の六の四第十五項第二号及び第六号の改正規定、同条第十六項の改正規定、同条を同法第七十条の六の六とし、同条の次に一条を加える改正規定（同法第七十条の六の四を同法第七十条の六の六とする部分に限る。）、同法第七十条の六の三の次に二条を加える改正規定、同法第七十条の八第四項の改正規定、同法第七十条の八の二第四項第二号の改正規定、同法第九十三条第五項の改正規定（「第七十条の六の四第十九項」を「第七十条の六の六第十九項」に改める部分に限る。）並びに同法第九十八条の表の改正規定（同表の都道府県の項中「第七十条の六の四第二十項」を「第七十条の六の六第二十項」に改める部分及び同表の市町村の項に係る部分に限る。）並びに附則第百十八条第十二項、第十七項及び第十八項並びに第百三十七条（地方自治法（昭和二十二年法律第六十七号）別表第一租税特別措置法（昭和三十二年法律第二十六号）の項第一号の改正規定（「第七十条の六の四第二十項」を「第七十条の六の六第二十項」に改める部分に限る。）及び同項第二号の改正規定に限る。）の規定 都市農地の貸借の円滑化に関する法律（平成三十年法律第六十八号）の施行の日
the provisions in Article 15 renumbering Article 70-6-4 of the Act on Special Measures Concerning Taxation as Article 70-6-6 of that Act and adding one Article after that Article (excluding the part renumbering Article 70-6-4 of that Act as Article 70-6-6 of that Act), the provisions adding one item after Article 70-8-2, paragraph (4), item (ii) of that Act and the provisions amending Article 93, paragraph (5) of that Act (limited to the part replacing "Article 70-7, paragraph (13), item (xii)" with "Article 70-6-7, paragraph (16), Article 70-7, paragraph (13), item (xii)"), and the provisions of Article 118, paragraph (19) of the Supplementary Provisions: the date on which the Act Partially Amending the Act on Protection of Cultural Properties and the Act on the Organization and Operation of Local Educational Administration (Act No. 42 of 2018) comes into effect;
第十五条中租税特別措置法第七十条の六の四を同法第七十条の六の六とし、同条の次に一条を加える改正規定（同法第七十条の六の四を同法第七十条の六の六とする部分を除く。）、同法第七十条の八の二第四項第二号の次に一号を加える改正規定及び同法第九十三条第五項の改正規定（「第七十条の七第十三項第十二号」を「第七十条の六の七第十六項、第七十条の七第十三項第十二号」に改める部分に限る。）並びに附則第百十八条第十九項の規定 文化財保護法及び地方教育行政の組織及び運営に関する法律の一部を改正する法律（平成三十年法律第四十二号）の施行の日
the provisions in Article 15 renumbering Article 83-2 of the Act on Special Measures Concerning Taxation as Article 83-2-2 of that Act and adding one Article after Article 83 of that Act: the date on which the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 22 of 2018) comes into effect;
第十五条中租税特別措置法第八十三条の二を同法第八十三条の二の二とし、同法第八十三条の次に一条を加える改正規定 都市再生特別措置法等の一部を改正する法律（平成三十年法律第二十二号）の施行の日
the provisions in Article 15 adding two Articles after Article 84-2 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 84-2-2 of that Act): the date on which the Act Partially Amending the Road Act, etc. (Act No. 6 of 2018) comes into effect;
第十五条中租税特別措置法第八十四条の二の次に二条を加える改正規定（同法第八十四条の二の二に係る部分に限る。） 道路法等の一部を改正する法律（平成三十年法律第六号）の施行の日
the provisions in Article 15 adding two Articles after Article 84-2 of the Act on Special Measures Concerning Taxation (limited to the part concerning Article 84-2-3, paragraph (2) of that Act): the date on which the Act on Special Measures for Facilitating the Use of Land With an Unknown Owner (Act No. 49 of 2018) comes into effect;
第十五条中租税特別措置法第八十四条の二の次に二条を加える改正規定（同法第八十四条の二の三第二項に係る部分に限る。） 所有者不明土地の利用の円滑化等に関する特別措置法（平成三十年法律第四十九号）の施行の日
the provisions in Article 15 amending Article 84-7, paragraph (4) of the Act on Special Measures Concerning Taxation: the date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018) come into effect;
第十五条中租税特別措置法第八十四条の七第四項の改正規定 産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）附則第一条第二号に掲げる規定の施行の日
the provisions in Article 15 amending Article 90-12, paragraph (1), item (iv), (a), 2. of the Act on Special Measures Concerning Taxation (excluding the part deleting "(Act No. 49 of 1979)"): the date on which the Act Partially Amending the Act on the Rational Use of Energy (Act No. 45 of 2018) comes into effect.
第十五条中租税特別措置法第九十条の十二第一項第四号イ（２）の改正規定（「（昭和五十四年法律第四十九号）」を削る部分を除く。） エネルギーの使用の合理化等に関する法律の一部を改正する法律（平成三十年法律第四十五号）の施行の日