Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
この法律は、令和二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, 2022;
次に掲げる規定 令和四年四月一日
Omitted
略
the provisions of Article 3 (excluding the provisions in that Article amending Article 52, paragraph (1) of the Corporation Tax Act (excluding the part concerning item (i) of that paragraph) and amending Article 54, paragraph (1) of that Act), and the provisions of Articles 14 through 18, Articles 20 through 37, Article 139 (limited to the provisions amending Article 32, paragraph (5) of the Land-holding Tax Act (Act No. 69 of 1991)), Article 143, Article 150 (limited to the provisions amending Article 260-2, paragraph (16) of the Local Autonomy Act (Act No. 67 of 1947)), Articles 151 through 156, Articles 159 through 162, Article 163 (limited to 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)), Article 164, Article 165 and Article 167 of the Supplementary Provisions;
第三条の規定（同条中法人税法第五十二条第一項の改正規定（同項第一号に係る部分を除く。）及び同法第五十四条第一項の改正規定を除く。）並びに附則第十四条から第十八条まで、第二十条から第三十七条まで、第百三十九条（地価税法（平成三年法律第六十九号）第三十二条第五項の改正規定に限る。）、第百四十三条、第百五十条（地方自治法（昭和二十二年法律第六十七号）第二百六十条の二第十六項の改正規定に限る。）、第百五十一条から第百五十六条まで、第百五十九条から第百六十二条まで、第百六十三条（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に限る。）、第百六十四条、第百六十五条及び第百六十七条の規定
Omitted
略
the provisions in Article 30 amending Article 28 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018) (excluding the part replacing "平成三十五年三月三十一日" (March 31 of the 35th year of Heisei) with "令和五年三月三十一日" (March 31 of the 5th year of Reiwa) in paragraph (1) of that Article and the part concerning paragraph (2), item (ii) of that Article), the provisions amending Article 44 of the Supplementary Provisions of that Act (excluding the part concerning paragraph (1) of that Article (excluding the part replacing "paragraph (6)" with "paragraph (7)") and the part concerning paragraph (3) of that Article) and the provisions amending Article 89, paragraph (5) of the Supplementary Provisions of that Act, and the provisions of Article 138, paragraphs (1) through (4) of the Supplementary Provisions;
第三十条中所得税法等の一部を改正する法律（平成三十年法律第七号）附則第二十八条の改正規定（同条第一項中「平成三十五年三月三十一日」を「令和五年三月三十一日」に改める部分及び同条第二項第二号に係る部分を除く。）、同法附則第四十四条の改正規定（同条第一項に係る部分（「第六項」を「第七項」に改める部分を除く。）及び同条第三項に係る部分を除く。）及び同法附則第八十九条第五項の改正規定並びに附則第百三十八条第一項から第四項までの規定
Omitted
略
the provisions amending Article 54, paragraph (1) of the Corporation Tax Act in Article 3 and the provisions of Article 19 of the Supplementary Provisions: the date on which the Act Partially Amending the Companies Act (Act No. 70 of 2019) comes into effect;
第三条中法人税法第五十四条第一項の改正規定及び附則第十九条の規定 会社法の一部を改正する法律（令和元年法律第七十号）の施行の日