Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2015; 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、平成二十七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: October 1, 2015;
次に掲げる規定 平成二十七年十月一日
the provisions in Article 2 amending Article 84 of the Corporation Tax Act and the provisions amending Appended Table 2 of that Act;
第二条中法人税法第八十四条の改正規定及び同法別表第二の改正規定
the following provisions: January 1, 2016;
次に掲げる規定 平成二十八年一月一日
Omitted
略
the provisions in Article 2 amending Article 67, paragraph (3), item (v) of the Corporation Tax Act and the provisions amending Article 81-13, paragraph (2), item (iv) of that Act, and the provisions of Articles 28 and 31 of the Supplementary Provisions;
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 2 amending the table of contents of the Corporation Tax Act, the provisions amending Article 10-3, paragraph (4) of that Act, the provisions amending Article 23-2 of that Act, the provisions amending Article 39-2 of that Act, the provisions amending Article 69, paragraph (4), item (vii) of that Act, the provisions amending Article 142-5, paragraph (2) of that Act, the provisions renumbering Article 142-9 as Article 142-10 in Part III, Chapter II, Section 1, Subsection 3 of that Act and adding one Article after Article 142-8 in Subsection 2 of that Section, the provisions amending Article 144-2, paragraph (4), item (vi) of that Act, the provisions amending Article 144-3, paragraph (2) of that Act, the provisions amending Article 144-13, paragraph (10) of that Act, the provisions amending Article 149 of that Act and the provisions amending Article 150 of that Act, and the provisions of Articles 22, 24, 32 and 33 of the Supplementary Provisions;
Omitted
略
the following provisions: April 1, 2018;
次に掲げる規定 平成三十年四月一日
the provisions of Article 2 amending Article 57, paragraph (1) of the Corporation Tax Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending paragraph (3) of that Article, the provisions amending paragraph (4) of that Article, the provisions amending paragraph (6) of that Article, the provisions amending paragraph (7) of that Article, the provisions amending paragraph (8) of that Article, the provisions amending Article 58, paragraph (1) of that Act (excluding the part concerning the proviso to that paragraph), the provisions amending paragraph (2) of that Article, the provisions amending Article 81-9, paragraph (1) of that Act (excluding the part concerning item (i), (b) of that paragraph) and the provisions amending paragraphs (2), (3) and (5) of that Article, and the provisions of Article 27, paragraph (1), Article 30, paragraph (1) and Article 120 (limited to the part concerning the provisions amending Article 58, paragraph (1) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001) (limited to the part replacing "nine years" with "10 years")) of the Supplementary Provisions;
第二条中法人税法第五十七条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同条第三項の改正規定、同条第四項の改正規定、同条第六項の改正規定、同条第七項の改正規定、同条第八項の改正規定、同法第五十八条第一項の改正規定（同項ただし書に係る部分を除く。）、同条第二項の改正規定、同法第八十一条の九第一項の改正規定（同項第一号ロに係る部分を除く。）並びに同条第二項、第三項及び第五項の改正規定並びに附則第二十七条第一項、第三十条第一項及び第百二十条（銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第五十八条第一項の改正規定（「九年」を「十年」に改める部分に限る。）に限る。）の規定
Omitted
略
the following provisions: the date on which the Act Partially Amending the Act against Unjustifiable Premiums and Misleading Representations (Act No. 118 of 2014) comes into effect;
次に掲げる規定 不当景品類及び不当表示防止法の一部を改正する法律（平成二十六年法律第百十八号）の施行の日
Omitted
略
the provisions of Article 2 amending Article 55, paragraph (4) of the Corporation Tax Act and the provisions of Article 26 of the Supplementary Provisions;
第二条中法人税法第五十五条第四項の改正規定及び附則第二十六条の規定