Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on April 1, 2022; 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、令和四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: December 31, 2022;
次に掲げる規定 令和四年十二月三十一日
the provisions of Article 2 amending Article 38, paragraph (1) of the Corporation Tax Act;
第二条中法人税法第三十八条第一項の改正規定
the following provisions: January 1, 2023;
次に掲げる規定 令和五年一月一日
Omitted
略
the provisions of Article 2 amending Article 26, paragraph (1), item (ii) of the Corporation Tax Act, the provisions amending paragraph (5) of that Article, the provisions amending Article 55 of that Act, the provisions amending Article 72, paragraph (3) of that Act (excluding the part replacing "paragraph (19) of that Article" with "paragraph (20) and paragraph (21), item (iii) of that Article", "paragraph (23) of that Article" with "paragraph (25) of that Article" and "paragraph (24) of that Article" with "paragraph (26) of that Article"), the provisions amending Article 142-2 of that Act and the provisions amending Article 144-4, paragraph (7) of that Act, and the provisions of Articles 11 and 14 of the Supplementary Provisions;
Omitted
略
the provisions of Article 2 adding the following to Appended Table 3 of the Corporation Tax Act: the date on which the Workers' Cooperatives Act (Act No. 78 of 2020) comes into effect.
第二条中法人税法別表第三に次のように加える改正規定 労働者協同組合法（令和二年法律第七十八号）の施行の日