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Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2026; 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、令和八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 amending (including its heading), and the provisions of Article 70 of the Supplementary Provisions: May 1, 2026;

中の改正規定及び（見出しを含む。）の改正規定並びに附則第七十条の規定　令和八年五月一日

Omitted

略

the following provisions: December 1, 2026;

次に掲げる規定　令和八年十二月一日

Omitted

略

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (limited to the part replacing "" with ""), the provisions amending , the provisions in Chapter II, Section 3 of renumbering as and adding one Article after , the provisions amending the heading of , the provisions amending and the provisions amending , and the provisions of and and and of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「」を「」に改める部分に限る。）、の改正規定、第二章第三節中をとし、の次に一条を加える改正規定、の見出しの改正規定、の改正規定及びの改正規定並びに、並びに及びの規定

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 , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending , the provisions amending (excluding the part replacing "" with "" in ), the provisions amending , the provisions amending , the provisions amending , the provisions amending and (excluding the part replacing "or" with ", or"), the provisions amending (excluding the part adding ", " after "" and the part adding ", " after "through "), the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending , the provisions amending and (limited to the part replacing "" with ""), and the provisions amending and , and the provisions of , , , , , , , (limited to the provisions amending ) and 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、の改正規定（中「」を「」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、及びの改正規定（「又は」を「、又は」に改める部分を除く。）、の改正規定（「」の下に「、」を加える部分及び「まで」の下に「、」を加える部分を除く。）、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、及びの改正規定（「」を「」に改める部分に限る。）並びに及びの改正規定並びに、、、、、、、（の改正規定に限る。）及びの規定

Omitted

略

the following provisions: January 1, 2028;

次に掲げる規定　令和十年一月一日

the provisions in amending and (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending , the provisions renumbering as of of as and as , the provisions amending , the provisions renumbering as of of as and as and adding one paragraph after , the provisions amending and (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with "" and "" with ""), the provisions amending and (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions amending , the provisions renumbering as , the provisions amending , the provisions renumbering as of of as and as , the provisions renumbering as of of as and as and adding one paragraph after , the provisions amending (limited to the part replacing "" with "") and the provisions amending , and the provisions of and of the Supplementary Provisions;

中及びの改正規定（「」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（「」を「」に、「」を「」に改める部分に限る。）、の改正規定、をとし、をとし、をとする改正規定、の改正規定、をとし、をとし、をとし、の次に一項を加える改正規定、及びの改正規定（「」を「」に改める部分に限る。）、ハの改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に、「」を「」に改める部分に限る。）、及びの改正規定（「」を「」に改める部分に限る。）、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、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとする改正規定、の改正規定、をとし、をとし、をとする改正規定、をとし、をとし、をとし、の次に一項を加える改正規定、の改正規定（「」を「」に改める部分に限る。）並びにの改正規定並びに及びの規定

the following provisions: April 1, 2028;

次に掲げる規定　令和十年四月一日

Omitted

略

the provisions in amending ;

中の改正規定

the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in come into effect;

次に掲げる規定　に掲げる規定の施行の日の属する年の翌年の一月一日

Omitted

略

the provisions in amending the table of contents of the Act on Special Measures Concerning Taxation (excluding the part replacing "" with ""), the provisions amending , the provisions amending and , the provisions adding one Subsection after Chapter II, Section 4, Subsection 9 of , the provisions amending , the provisions amending (excluding the part concerning ), the provisions amending and (limited to the part replacing "or" with ", or"), the provisions amending (limited to the part adding ", " after "" and the part adding ", " after "through "), the provisions amending (excluding the part replacing "" with "") and the provisions amending and (excluding the part replacing "" with ""), and the provisions of , and of the Supplementary Provisions;

中租税特別措置法の目次の改正規定（「」を「」に改める部分を除く。）、の改正規定、及びの改正規定、第二章第四節第九款の次に一款を加える改正規定、の改正規定、の改正規定（に係る部分を除く。）、及びの改正規定（「又は」を「、又は」に改める部分に限る。）、の改正規定（「」の下に「、」を加える部分及び「まで」の下に「、」を加える部分に限る。）、の改正規定（「」を「」に改める部分を除く。）並びに及びの改正規定（「」を「」に改める部分を除く。）並びに、及びの規定

Omitted

略

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

中の次に一条を加える改正規定、の次に一号を加える改正規定、の改正規定、の次に一号を加える改正規定並びに及びの改正規定（「」を「、」に改める部分に限る。）　の施行の日

the provisions in amending (excluding the part concerning ), the provisions amending , the provisions amending (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after , the provisions renumbering as and adding one item after (excluding the part renumbering as ), the provisions amending (limited to the part replacing "" with ""), the provisions amending (limited to the part replacing "or" with ", or"), the provisions amending (limited to the part replacing "and" with ", and and"), the provisions amending (excluding the part concerning ), the provisions amending , the provisions amending (excluding the part replacing "March 31, 2026" with "March 31, 2028" and the part replacing "50 percent" with "30 percent"), the provisions adding one Article after , the provisions renumbering as and adding one item after (excluding the part renumbering as ), the provisions amending (limited to the part replacing "" with ""), the provisions adding one item to the table in , the provisions amending (limited to the part adding "or or " after ""), the provisions amending (limited to the part replacing "or" with ", or"), the provisions amending (limited to the part replacing "or" with ", or"), the provisions amending (limited to the part replacing "" with ""), and the provisions amending and (limited to the part replacing "and" with ", and and"): the date on which the comes into effect;

中の改正規定（に係る部分を除く。）、の改正規定、の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、の次に一条を加える改正規定、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（「」を「」に改める部分に限る。）、の改正規定（「又は」を「、又は」に改める部分に限る。）、イの改正規定（「並びに」を「、及び並びに」に改める部分に限る。）、の改正規定（に係る部分を除く。）、の改正規定、の改正規定（「令和八年三月三十一日」を「令和十年三月三十一日」に改める部分及び「百分の五十」を「百分の三十」に改める部分を除く。）、の次に一条を加える改正規定、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（「」を「」に改める部分に限る。）、の表に一号を加える改正規定、の改正規定（「」の下に「又は若しくは」を加える部分に限る。）、の改正規定（「若しくは」を「、若しくは」に改める部分に限る。）、の改正規定（「又は」を「、又は」に改める部分に限る。）、の改正規定（「」を「」に改める部分に限る。）並びに及びの改正規定（「並びに」を「、及び並びに」に改める部分に限る。）　の施行の日

the provisions in amending , the provisions adding one item after , the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending (limited to the part replacing "through " with "through , "), the provisions amending (excluding the part replacing "" with ""), the provisions amending , the provisions adding one item after , the provisions amending (limited to the part replacing "" with ""), the provisions amending (excluding the part replacing "" with ""), the provisions amending (limited to the part replacing "through " with "through , ") and the provisions amending (excluding the part replacing "" with ""): the date on which the provisions set forth in come into effect;

中の改正規定、の次に一号を加える改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「まで」を「まで、」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定、の次に一号を加える改正規定、の改正規定（「」を「」に改める部分に限る。）、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「まで」を「まで、」に改める部分に限る。）及びの改正規定（「」を「」に改める部分を除く。）　に掲げる規定の施行の日

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

中の改正規定、の改正規定、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、の改正規定及びの改正規定　に掲げる規定の施行の日

the provisions in amending and the provisions amending : the date on which the comes into effect;

中の改正規定及びの改正規定　の施行の日

the provisions in amending (limited to the part replacing "" with ""): the date on which the provisions set forth in come into effect;

中の改正規定（「」を「」に改める部分に限る。）　に掲げる規定の施行の日

the provisions in amending (excluding the part replacing "March 31, 2026" with "March 31, 2031" and the part deleting the proviso to ), and the provisions of Article 69, paragraphs (2) and (3) of the Supplementary Provisions: the date on which the comes into effect.

中の改正規定（「令和八年三月三十一日」を「令和十三年三月三十一日」に改める部分及びただし書を削る部分を除く。）並びに附則第六十九条第二項及び第三項の規定　の施行の日

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