Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2024; 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、令和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: October 1, 2024;
次に掲げる規定 令和六年十月一日
the provisions amending Article 2, item (xii)-14 of the Corporation Tax Act in Article 2 and the provisions of Article 6 of the Supplementary Provisions;
第二条中法人税法第二条第十二号の十四の改正規定及び附則第六条の規定
the following provisions: January 1, 2025;
次に掲げる規定 令和七年一月一日
the provisions amending Article 39, paragraph (1) of the Corporation Tax Act in Article 2;
第二条中法人税法第三十九条第一項の改正規定
Omitted
略
the following provisions: the date on which the Act on Public Interest Trusts (Act No. 30 of 2024) comes into effect;
次に掲げる規定 公益信託に関する法律（令和六年法律第三十号）の施行の日
Omitted
略
the provisions amending Article 2 of the Corporation Tax Act in Article 2 (excluding the part concerning item (xii)-14 of that Article), the provisions amending Article 12 of that Act, the provisions amending Article 37 of that Act and the provisions deleting Article 19-3 of the Supplementary Provisions of that Act, and the provisions of Articles 7, 8 and 67 of the Supplementary Provisions.