Supplementary Provisions, Article 1Effective Date
第一条(施行期日)
This Cabinet Order comes into effect on the date of enforcement of the provisions listed in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; referred to as the "Amendment Act" in paragraph (2) of the following Article and Article 4, paragraph (2) of the Supplementary Provisions).
この政令は、所得税法等の一部を改正する法律(平成二十八年法律第十五号。次条第二項及び附則第四条第二項において「改正法」という。)附則第一条第五号に掲げる規定の施行の日から施行する。