一the following provisions: May 1, 2023;

イOmitted

ロthe provisions of Article 10 amending Article 86-2 of the Act on Special Measures Concerning Taxation, the provisions amending Article 87-6 of that Act, the provisions amending Article 90-12 of that Act (limited to the part pertaining to paragraph (1) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (2) of that Article (limited to the part replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026"), the part pertaining to paragraph (3) of that Article (limited to the part deleting "or Article 90-14, paragraph (1)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026") and the part pertaining to paragraph (4) of that Article (limited to the part deleting "or paragraph (2)" and replacing "from May 1, 2021 to April 30, 2023" with "from May 1, 2023 to April 30, 2026")) and the provisions amending Article 90-14 of that Act (including its heading), and the provisions of Articles 52, 57 and 70 of the Supplementary Provisions and Article 77 of the Supplementary Provisions (limited to the provisions amending Article 184, item (vii) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022) (limited to the part replacing "Article 87-6, paragraph (15)" with "Article 87-6, paragraph (16)"));

二the following provisions: October 1, 2023;

イOmitted

ロthe provisions of Article 10 amending Article 37-13-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-2-2, paragraph (1) of that Act (limited to the part replacing "Article 9-4-2, paragraph (2)" with "Article 8-4, paragraph (9), Article 9-4-2, paragraph (2)" and the part replacing "statements and reports" with "reports and statements"), the provisions amending paragraph (4) of that Article (limited to the part adding "Article 8-4, paragraph (9)," after "are deemed to have been submitted under the provisions of" and the part adding "Article 8-4, paragraphs (10) through (14)," after "and those provisions,") and the provisions amending Article 66-2, paragraph (1) of that Act, and the provisions of Articles 33 and 47 of the Supplementary Provisions;

三the following provisions: January 1, 2024;

イからハまでOmitted

ニthe provisions of Article 10 amending Article 35 of the Act on Special Measures Concerning Taxation, the provisions amending Article 40-4 of that Act, the provisions amending Article 40-7 of that Act, the provisions amending Article 42-3, paragraphs (1) and (3) of that Act (limited to the part replacing "Article 35, paragraph (8)" with "Article 35, paragraph (9)"), the provisions amending Article 69-5, paragraph (1) of that Act, the provisions adding two Articles after Article 70-3 of that Act, the provisions amending Article 70-4, paragraph (3), item (ii) of that Act, the provisions amending Article 70-6-8, paragraph (2), item (iii), (b), Article 70-7, paragraph (2), item (v), (b) and Article 70-7-5, paragraph (2), item (viii), (b) of that Act, the provisions amending Article 70-7-14, paragraph (4), item (ii) of that Act, the provisions amending the proviso to Article 89, paragraph (4) of that Act, the provisions amending Article 90-12 of that Act (excluding the amending provisions listed in item (i), (b)) and the provisions amending Article 90-12-2 of that Act, and the provisions of Article 32, paragraph (3), Article 35, Article 51, paragraphs (1) and (4) through (7), and Article 59 of the Supplementary Provisions;

四the following provisions: April 1, 2024;

イからハまでOmitted

ニthe provisions of Article 10 amending Article 37, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to the part adding "with regard to that transfer in the case where the individual has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that the individual seeks the application of the provisions of this paragraph," after "or is expected to use it as such, then,"), the provisions amending paragraph (3) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending paragraph (4) of that Article (excluding the part replacing "December 31, 2023" with "December 31, 2026" and "item (iv)" with "item (iii)"), the provisions amending Article 37-4, item (ii) of that Act, the provisions amending Article 65-7, paragraph (1) of that Act (limited to the part adding "(limited to a replacement asset in the case where the corporation has, pursuant to the provisions of Cabinet Order, notified the district director with jurisdiction over the place for tax payment that it seeks the application of the provisions of this paragraph)" after "with regard to the replacement asset"), the provisions amending paragraph (9) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-8, paragraph (7) of that Act (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending paragraph (8) of that Article (excluding the part replacing "item (v)" with "item (iv)"), the provisions amending Article 65-9, item (ii) of that Act, the provisions amending Article 66-6 of that Act, the provisions amending Article 66-7 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (9) of that Article), the provisions amending Article 66-9-2 of that Act, the provisions amending Article 66-9-3 of that Act (excluding the part replacing "Article 42-12-7, paragraph (10)" with "Article 42-12-7, paragraph (11)" in paragraph (8) of that Article) and the provisions amending Article 68-4 of that Act, and the provisions of Article 32, paragraph (7), Article 46, paragraph (3), Article 48, and Article 56, paragraphs (1) through (5) of the Supplementary Provisions;

五the following provisions: January 1, 2025;

イOmitted

ロthe provisions of Article 10 amending Article 4-2, paragraph (1) and Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-18-2, paragraph (2) of that Act, the provisions amending Article 41-19, paragraph (1) of that Act, the provisions renumbering that Article as Article 41-18-4 of that Act and adding one Article after that Article, and the provisions amending Article 41-21, paragraph (14), item (xvii) of that Act, and the provisions of Article 36 of the Supplementary Provisions;

六から八までOmitted

八の二the provisions of Article 10 adding one Article after Article 41-9 of the Act on Special Measures Concerning Taxation: January 1, 2030;

九the following provisions: the date on which the Act Partially Amending the Payment Services Act, etc. to Establish a Stable and Efficient Funds Settlement System (Act No. 61 of 2022) comes into effect;

イ及びロOmitted

ハthe provisions of Article 10 amending Article 41-14, paragraph (1), item (ii) of the Act on Special Measures Concerning Taxation, the provisions amending Article 41-15-2 of that Act and the provisions amending Article 42, paragraph (4), item (iii) of that Act;

十the following provisions: the date on which the provisions prescribed in the proviso to Article 1 of the Supplementary Provisions of the Act Partially Amending the Land Improvement Act (Act No. 9 of 2022) come into effect;

イOmitted

ロthe provisions of Article 10 amending Article 2, paragraph (2) of the Act on Special Measures Concerning Taxation, the provisions amending Article 42-4, paragraph (19), item (iv) of that Act, the provisions amending Article 42-12, paragraph (6), item (i) of that Act, the provisions amending Article 42-12-5, paragraph (3), item (i) of that Act, the provisions amending Article 62, paragraph (1) of that Act, the provisions amending Article 66-5-2, paragraph (2), item (iii), (b) of that Act and the provisions amending Article 66-11, paragraph (1), item (v) of that Act;

十一Omitted

十二the provisions of Article 10 amending Article 11, paragraph (1), items (i) and (ii) of the Act on Special Measures Concerning Taxation, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 43, paragraph (1), items (i) and (ii) of that Act, the provisions renumbering item (iii) of that paragraph as item (iv) of that paragraph and adding one item after item (ii) of that paragraph, the provisions amending Article 59-2, paragraph (1) of that Act (excluding the part replacing "March 31, 2020" with "March 31, 2025"), the provisions amending paragraph (4) of that Article and the provisions amending paragraph (6) of that Article, and the provisions of Article 29, paragraph (1) and Article 42, paragraph (1) of the Supplementary Provisions: the date on which the provisions listed in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Marine Transportation Act, etc. (Act No. 24 of 2023) come into effect;

十三the provisions of Article 10 deleting Article 57-4 of the Act on Special Measures Concerning Taxation, the provisions amending Article 57-4-2, paragraph (1) of that Act (limited to the part adding "(Act No. 166 of 1957)" after "in the Act on the Regulation of Nuclear Source Material, Nuclear Fuel Material and Reactors"), the provisions renumbering that Article as Article 57-4 of that Act, the provisions amending Article 68-3-4, paragraph (1) of that Act and the provisions amending Article 90-4-3, paragraph (1) of that Act, and the provisions of Article 43 of the Supplementary Provisions and Article 64 of the Supplementary Provisions (limited to the provisions amending Article 119 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)): the date on which the Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023) comes into effect.