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Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect as of April 1, 2024; 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、令和六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 following provisions: June 1, 2024;

次に掲げる規定　令和六年六月一日

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "Section 6 Other Special Provisions ()" with "/ Section 5-2 Special Tax Credits for 2024 () / Section 6 Other Special Provisions () /"), amending the items of , renumbering as , amending , amending , renumbering as , adding one Section after Chapter II, Section 5 of , and amending , and the provisions of Article 34, paragraphs (1) through (3), (5) and (6) of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「第六節　その他の特例（―）」を「／第五節の二　令和六年分における特別税額控除（―）／第六節　その他の特例（―）／」に改める部分に限る。）、各号の改正規定、をとする改正規定、の改正規定、の改正規定、をとする改正規定、第二章第五節の次に一節を加える改正規定及びイの改正規定並びに附則第三十四条第一項から第三項まで、第五項及び第六項の規定

the following provisions: October 1, 2024;

次に掲げる規定　令和六年十月一日

Omitted

略

the provisions in amending , amending , amending and , amending , , , , and , amending , and amending , , and , and the provisions of Articles 30 and 53 of the Supplementary Provisions;

中の改正規定、の改正規定、及びの改正規定、、、、、及びの改正規定、の改正規定並びに、、及びの改正規定並びに附則第三十条及び第五十三条の規定

the following provisions: January 1, 2025;

次に掲げる規定　令和七年一月一日

Omitted

略

the provisions in amending (excluding the part deleting "the provisions of or");

中の改正規定（「の規定又は」を削る部分を除く。）

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "Section 6 Other Special Provisions ()" with "/ Section 5-2 Special Tax Credits for 2024 () / Section 6 Other Special Provisions () /"), amending , amending , amending , renumbering Chapter III, Section 3-4 of as Section 3-5 of that Chapter, adding one item to , and renumbering Section 3-3 of that Chapter as Section 3-4 of that Chapter and adding one Section after Section 3-2 of that Chapter, and the provisions of Article 22, paragraph (2) and Article 39, paragraph (3) of the Supplementary Provisions: April 1, 2025;

中租税特別措置法の目次の改正規定（「第六節　その他の特例（―）」を「／第五節の二　令和六年分における特別税額控除（―）／第六節　その他の特例（―）／」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、第三章第三節の四を同章第三節の五とする改正規定、に一号を加える改正規定及び同章第三節の三を同章第三節の四とし、同章第三節の二の次に一節を加える改正規定並びに附則第二十二条第二項及び第三十九条第三項の規定　令和七年四月一日

Omitted

略

the provisions in amending and amending (excluding the part concerning ), and the provisions of Article 22, paragraph (1) and Article 39, paragraphs (1) and (2) of the Supplementary Provisions: April 1, 2026;

中の改正規定及びの改正規定（に係る部分を除く。）並びに附則第二十二条第一項並びに第三十九条第一項及び第二項の規定　令和八年四月一日

the following provisions: January 1, 2027;

次に掲げる規定　令和九年一月一日

Omitted

略

the provisions in amending and the provisions of of the Supplementary Provisions;

中の改正規定及びの規定

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

次に掲げる規定　の施行の日

the provisions in amending , amending , amending , amending , amending , amending , amending , amending , and amending , and the provisions of and Article 3 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、の改正規定及びの改正規定並びに及び附則第三条の規定

Omitted

略

the provisions in amending , amending (limited to the part adding "one to the trustee of a public interest trust prescribed in made for inclusion in its trust property, and" after "or bequest ("), amending , amending , amending , amending (excluding the part replacing "" with "" in ), amending (limited to the part deleting "the provisions of or"), amending , amending , amending , amending , and amending the caption of and , and the provisions of Article 54, paragraphs (1) through (3) of the Supplementary Provisions;

中の改正規定、の改正規定（「又は遺贈（」の下に「に規定する公益信託の受託者に対するものであつてその信託財産とするためのもの及び」を加える部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定（中「」を「」に改める部分を除く。）、の改正規定（「の規定又は」を削る部分に限る。）、の改正規定、の改正規定、の改正規定、の改正規定並びにの見出し及びの改正規定並びに附則第五十四条第一項から第三項までの規定

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 in amending , amending , and adding one Article after , and the provisions of Articles 32 and 51 of the Supplementary Provisions;

中の改正規定、の改正規定及びの次に一条を加える改正規定並びに附則第三十二条及び第五十一条の規定

Omitted

略

the provisions in amending (limited to the part adding "(including a child welfare facility for specified business prescribed in that is developed together with the new establishment of the specified business facility; hereinafter referred to as a 'specified business facility' in )" after "specified business facility prescribed in") and amending (limited to the part adding "(including a child welfare facility for specified business prescribed in that is developed together with the new establishment of the specified business facility; hereinafter referred to as a 'specified business facility' in )" after "specified business facility prescribed in"), and the provisions of Article 24, paragraph (2) and Article 42, paragraph (2) of the Supplementary Provisions: the date on which the provisions prescribed in the proviso to come into effect;

中の改正規定（「規定する特定業務施設」の下に「（に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下において「特定業務施設」という。）」を加える部分に限る。）及びの改正規定（「規定する特定業務施設」の下に「（に規定する特定業務児童福祉施設のうち当該特定業務施設の新設に併せて整備されるものを含む。以下において「特定業務施設」という。）」を加える部分に限る。）並びに附則第二十四条第二項及び第四十二条第二項の規定　ただし書に規定する規定の施行の日

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 , amending (limited to the part replacing "" with ""), amending , amending , amending (excluding the part concerning (excluding the part replacing "" with ""), the part concerning , the part concerning , the part concerning , the part adding one item to , the part concerning and the part concerning ), renumbering as and adding one item after (excluding the part renumbering as ), amending , amending of the table in , adding one item to that table, amending , amending (excluding the part replacing "a small and medium sized enterprise prescribed in (excluding one that falls under an excluded business operator prescribed in or a group tax sharing excluded business operator prescribed in ) that files a blue return and that has obtained, during the period from the effective date of the to March 31, 2024, the certification referred to in for a management capacity improvement plan prescribed in (limited to one that contains the matters listed in ; hereinafter referred to as a 'management capacity improvement plan' in )" with "a corporation that files a blue return and that falls under the corporation listed in the first column of an item of the following table" in , the part replacing "the same applies in " with "the same applies hereinafter in ", and the part replacing "excluding ...), in" with "and excluding where, as of that day, it has concluded a contract for insurance specified by Order of the Ministry of Finance that compensates for damage arising from or in connection with that measure (referred to in as a 'specified insurance policy')), in", and the part renumbering as and adding one item after ), amending , amending the row for in the table in , amending and (limited to the part replacing "" with ""), amending (limited to the part replacing "" with ""), amending the row for in the table in , amending and , amending (limited to the part replacing "" with ""), renumbering as and adding one paragraph after , and amending , and the provisions of Article 45, paragraph (2) and Article 49, paragraph (2) of the Supplementary Provisions;

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、イの改正規定、の改正規定（に係る部分（「」を「」に改める部分を除く。）、に係る部分、に係る部分、に係る部分、に一号を加える部分、に係る部分及びに係る部分を除く。）、をとし、の次に一号を加える改正規定（をとする部分を除く。）、の改正規定、の表のの改正規定、同表に一号を加える改正規定、の改正規定、の改正規定（中「に規定する中小企業者（に規定する適用除外事業者又はに規定する通算適用除外事業者に該当するものを除く。）で青色申告書を提出するもののうち、の施行の日から令和六年三月三十一日までの間にに規定する経営力向上計画（に掲げる事項の記載があるものに限る。以下において「経営力向上計画」という。）についての認定を受けたもの」を「青色申告書を提出する法人で次の表の各号の第一欄に掲げる法人に該当するもの」に改める部分、「において同じ」を「以下において同じ」に改める部分及び「を除く。）において、」を「及び同日において当該措置に基因し、又は関連して生ずる損害を塡補する保険で財務省令で定めるものの契約（において「特定保険契約」という。）を締結している場合を除く。）において、」に改める部分並びにをとし、の次に一号を加える部分を除く。）、の改正規定、の表の項の改正規定、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。）、の表の項の改正規定、及びの改正規定、の改正規定（「」を「」に改める部分に限る。）、をとし、の次に一項を加える改正規定並びにの改正規定並びに附則第四十五条第二項及び第四十九条第二項の規定

Omitted

略

the provisions in amending ;

中の改正規定

the provisions in adding one Article after , adding one Article after , and deleting , renumbering as and adding one Article after (limited to the part adding one Article after ): the date on which the comes into effect;

中の次に一条を加える改正規定、の次に一条を加える改正規定及びを削り、をとし、の次に一条を加える改正規定（の次に一条を加える部分に限る。）　の施行の日

the provisions in amending (limited to the part replacing "" with "", and the part replacing "" with "" and "" with "") and amending (limited to the part replacing "" with "", and the part replacing "" with "" and "" with ""): the date on which the comes into effect;

中の改正規定（「」を「」に改める部分及び「」を「」に、「」を「」に改める部分に限る。）及びの改正規定（「」を「」に改める部分及び「」を「」に、「」を「」に改める部分に限る。）　流通業務の施行の日

the provisions in amending (limited to the part replacing "" with ""): the date on which the comes into effect.

中の改正規定（「」を「」に改める部分に限る。）　の施行の日

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