Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2014; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
この法律は、平成二十六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: April 1, 2016;
次に掲げる規定 平成二十八年四月一日
Omitted
略
the provisions of Article 3 (excluding the provisions in that Article amending Article 2, item (xxvi) of the Corporation Tax Act, the provisions amending Article 26 of that Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 34 of that Act, the provisions amending Article 38 of that Act, the provisions amending Article 62-7, paragraph (7) of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act, the provisions amending Article 82 of that Act and the provisions amending Appended Table 2 of that Act), and the provisions of Articles 25 through 35, Article 156 (limited to the provisions amending Article 2, paragraph (1), item (iv) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010)) and Article 160 of the Supplementary Provisions;
第三条の規定（同条中法人税法第二条第二十六号の改正規定、同法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十四条の改正規定、同法第三十八条の改正規定、同法第六十二条の七第七項の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定、同法第八十二条の改正規定及び同法別表第二の改正規定を除く。）並びに附則第二十五条から第三十五条まで、第百五十六条（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第四号の改正規定に限る。）及び第百六十条の規定
Omitted
略
the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;
次に掲げる規定 金融商品取引法等の一部を改正する法律（平成二十五年法律第四十五号）附則第一条第三号に掲げる規定の施行の日
Omitted
略
the provisions in Article 3 amending Article 2, item (xxvi) of the Corporation Tax Act;
第三条中法人税法第二条第二十六号の改正規定
the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;
次に掲げる規定 電気事業法の一部を改正する法律（平成二十五年法律第七十四号）の施行の日
Omitted
略
the provisions in Article 3 amending Appended Table 2 of the Corporation Tax Act;
第三条中法人税法別表第二の改正規定
the following provisions: the date on which the Local Corporation Tax Act comes into effect.
次に掲げる規定 地方法人税法の施行の日
the provisions in Article 3 amending Article 26 of the Corporation Tax Act (excluding the part pertaining to paragraph (3) of that Article), the provisions amending Article 38 of that Act, the provisions amending Article 67, paragraph (3) of that Act, the provisions amending Article 69, paragraph (2) of that Act (excluding the part replacing "paragraph (11)" with "paragraph (17)"), the provisions amending Article 80-2 of that Act, the provisions amending Article 81-13, paragraph (2) of that Act, the provisions amending Article 81-15, paragraph (2) of that Act, the provisions amending Article 81-25, paragraph (1) of that Act and the provisions amending Article 82 of that Act;
第三条中法人税法第二十六条の改正規定（同条第三項に係る部分を除く。）、同法第三十八条の改正規定、同法第六十七条第三項の改正規定、同法第六十九条第二項の改正規定（「第十一項」を「第十七項」に改める部分を除く。）、同法第八十条の二の改正規定、同法第八十一条の十三第二項の改正規定、同法第八十一条の十五第二項の改正規定、同法第八十一条の二十五第一項の改正規定及び同法第八十二条の改正規定
the provisions in Article 3 amending Article 34, paragraph (1), item (iii), (a), (2) of the Corporation Tax Act: the date on which the Act Partially Amending the Companies Act (Act No. 90 of 2014) comes into effect.
第三条中法人税法第三十四条第一項第三号イ（２）の改正規定 会社法の一部を改正する法律（平成二十六年法律第九十号）の施行の日