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Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2019; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、平成三十一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 amending , and the provisions of Article 83 of the Supplementary Provisions: May 1, 2019;

中の改正規定及び附則第八十三条の規定　令和元年五月一日

the provisions in amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 34, paragraphs (1) and (2) of the Supplementary Provisions: June 1, 2019;

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三十四条第一項及び第二項の規定　令和元年六月一日

the following provisions: July 1, 2019;

次に掲げる規定　令和元年七月一日

Omitted

略

the provisions in amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing " or " with "the items of (excluding )"), the provisions amending , and the provisions renumbering as , renumbering as , and adding two items after .

中の改正規定、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（「又は」を「各号（を除く。）」に改める部分に限る。）、の改正規定及びをとし、をとし、の次に二号を加える改正規定

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 in amending and the provisions amending (limited to the part replacing "12,000 yen" with "12,500 yen"), and the provisions of Articles 80, 81 and (excluding the provisions amending ) of the Supplementary Provisions.

中の改正規定及びの改正規定（「一万二千円」を「一万二千五百円」に改める部分に限る。）並びに附則第八十条、第八十一条及び（の改正規定を除く。）の規定

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 in amending , the provisions amending , the provisions amending , the provisions amending the row for in the table in , the provisions amending , the provisions amending , the provisions amending , the provisions amending , , and , the provisions amending , the provisions 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 44 of the Supplementary Provisions.

中の改正規定、の改正規定、の改正規定、の表の項の改正規定、の改正規定、の改正規定、の改正規定、、、及びの改正規定、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、の改正規定並びにの改正規定並びに附則第四十四条の規定

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 in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "of interest, etc. pertaining to related persons, etc." with "pertaining to interest paid, etc." and "of net interest paid, etc. pertaining to related persons, etc." with "pertaining to covered net interest paid, etc."), the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending the title of Chapter III, Section 7-3 of , the provisions amending the proviso to , the provisions amending the title of Subsection 2 of that Section, the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending the title of Section 23 of that Chapter, the provisions amending the proviso to , the provisions amending the title of Subsection 2 of that Section, the provisions amending (including its heading), the provisions amending (including its heading), the provisions amending , the provisions amending , the provisions amending , the provisions amending and , the provisions amending , the provisions amending and the provisions amending , and the provisions of Articles 56, 57, 61, 73, 74 and 77, Article 79, paragraph (8) and (limited to the provisions amending ) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「関連者等に係る利子等の」を「支払利子等に係る」に、「関連者等に係る純支払利子等の」を「対象純支払利子等に係る」に改める部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定、第三章第七節の三の節名の改正規定、ただし書の改正規定、同節第二款の款名の改正規定、（見出しを含む。）の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定、の改正規定、同章第二十三節の節名の改正規定、ただし書の改正規定、同節第二款の款名の改正規定、（見出しを含む。）の改正規定、（見出しを含む。）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、の改正規定、の改正規定並びにの改正規定並びに附則第五十六条、第五十七条、第六十一条、第七十三条、第七十四条、第七十七条、第七十九条第八項及び（の改正規定に限る。）の規定

Omitted

略

the provisions in adding one paragraph to , the provisions amending and the provisions adding one paragraph to .

中行政手続における特定の個人を識別するための番号の利用等に関する法律のに一項を加える改正規定、の改正規定及びに一項を加える改正規定

Omitted

略

the following provisions: January 1, 2021;

次に掲げる規定　令和三年一月一日

the provisions in amending , amending and amending , and the provisions of Articles 42 and 45 and (limited to the provisions amending the row for the Act on Special Measures Concerning Taxation in the table in ) 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四十二条、第四十五条及び（の表租税特別措置法の項の改正規定に限る。）の規定

Omitted

略

the following provisions: April 1, 2022;

次に掲げる規定　令和四年四月一日

Omitted

略

the provisions of amending , the provisions amending , the provisions amending and , , and , the provisions amending , the provisions amending and and and , the provisions amending (limited to the part replacing "20 years of age" with "18 years of age"), the provisions amending and the provisions amending , and the provisions of Article 37, paragraph (1), Article 38, paragraphs (1) and (2) and Article 79, paragraph (6) of the Supplementary Provisions;

中の改正規定、の改正規定、並びに、ホ（２）、及びの改正規定、の改正規定、及び並びに及びの改正規定、の改正規定（「二十歳」を「十八歳」に改める部分に限る。）、イの改正規定並びにイの改正規定並びに附則第三十七条第一項、第三十八条第一項及び第二項並びに第七十九条第六項の規定

Omitted

略

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

次に掲げる規定　の施行の日

Omitted

略

the provisions of amending , the provisions adding one item to , the provisions amending (limited to the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending , the provisions adding one item to , the provisions amending (limited to the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 34, paragraph (4), Article 55, paragraph (2) and Article 72, paragraph (2) of the Supplementary Provisions;

中の改正規定、に一号を加える改正規定、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、の改正規定、の改正規定、に一号を加える改正規定、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分に限る。）、の改正規定、の改正規定及びの改正規定並びに附則第三十四条第四項、第五十五条第二項及び第七十二条第二項の規定

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

次に掲げる規定　の施行の日

Omitted

略

the provisions of amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "retirement income" with "retirement income, etc."), the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending , the provisions adding one Article after , the provisions amending the title of Chapter II, Section 3 of , the provisions amending (including its caption), the provisions amending , the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending (limited to the part replacing "" with "" and "" with "" and the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending and (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "March 31, 2019" with "March 31, 2021"), the provisions amending , the provisions amending , the provisions amending and , the provisions amending (limited to the part replacing "" with "" and the part replacing "" with "" and "" with ""), the provisions amending , the provisions amending , the provisions amending and and the provisions amending , and the provisions of Article 33, Article 52, paragraph (3), Article 69, paragraph (3) and (limited to the provisions amending (limited to the part replacing "" with "" and "" with "")) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「退職所得」を「退職所得等」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、ロの改正規定、の次に一条を加える改正規定、第二章第三節の節名の改正規定、（見出しを含む。）の改正規定、の改正規定、の改正規定（「」を「」に、「」を「」に改める部分に限る。）、の改正規定（「」を「」に、「」を「」に改める部分及び「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、及びの改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「平成三十一年三月三十一日」を「平成三十三年三月三十一日」に改める部分を除く。）、ロの改正規定、の改正規定、及びの改正規定、の改正規定（「」を「」に改める部分及び「」を「」に、「」を「」に改める部分に限る。）、ロの改正規定、の改正規定、及びの改正規定並びにの改正規定並びに附則第三十三条、第五十二条第三項、第六十九条第三項及び（の改正規定（「」を「」に、「」を「」に改める部分に限る。）に限る。）の規定

the provisions of amending (excluding the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending (excluding the part adding "(excluding the case where it falls under the case listed in )" after "where it is purchased"), the provisions amending , the provisions amending and the provisions amending (limited to the part replacing "" with ""), and the provisions of Article 34, paragraph (5), Article 55, paragraph (3), Article 72, paragraph (3) and Article 79, paragraphs (9) and (10) of the Supplementary Provisions: the date on which the provisions set forth in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on the Promotion of Farmland Intermediary Management Services, etc. (Act No. 12 of 2019) come into effect.

中の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、の改正規定（「買い取られる場合」の下に「（に掲げる場合に該当する場合を除く。）」を加える部分を除く。）、の改正規定、の改正規定及びの改正規定（「」を「」に改める部分に限る。）並びに附則第三十四条第五項、第五十五条第三項、第七十二条第三項並びに第七十九条第九項及び第十項の規定　農地中間管理事業の推進に関する法律等の一部を改正する法律（令和元年法律第十二号）附則第一条第二号に掲げる規定の施行の日

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