Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding 9 months from the date of promulgation; 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、公布の日から起算して九月を超えない範囲内において政令で定める日から施行する。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 39 of the Supplementary Provisions (limited to the provisions amending Article 25-2, paragraph (4), item (ii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)): January 1, 2020 or the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), whichever is later.
附則第三十九条（租税特別措置法（昭和三十二年法律第二十六号）第二十五条の二第四項第二号の改正規定に限る。）の規定 平成三十二年一月一日又はこの法律の施行の日（以下「施行日」という。）のいずれか遅い日