Supplementary Provisions
附 則
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 provisions listed below: April 1, 2023
次に掲げる規定 令和五年四月一日
Omitted
略
The provision in Article 13 revising Article 2 of the Certified Public Tax Accountant Act (excluding the part pertaining to paragraph (1), item (ii) of that Article), the provision revising Article 4 of the same Act, the provision revising Article 5 of the same Act, the provision revising Article 24 of the same Act, the provision revising Article 25 of the same Act, the provision revising Article 26, paragraph (1), item (iv) of the same Act, the provision adding one Article after Article 47-2 of the same Act, the provision renumbering Article 48 of the same Act as Article 47-4 of the same Act and adding one Article after that Article in Chapter V of the same Act, the provision revising Article 48-20, paragraph (2) of the same Act, the provision revising Article 49-2, paragraph (2) of the same Act, the provision revising Article 49-14, paragraph (1) of the same Act, the provision revising Article 51, paragraph (2) of the same Act, the provision revising paragraph (4) of that Article (excluding the part replacing "Article 39" with "Article 2-3 and Article 39"), the provision revising Article 55 of the same Act, the provision revising Article 56 of the same Act, the provision revising Article 57, paragraph (1) of the same Act, the provision revising Article 58 of the same Act, the provision revising Article 59, paragraph (1) of the same Act, the provision revising Article 60 of the same Act, the provision revising Article 61 of the same Act, the provision revising Article 62 of the same Act, and the provision revising Article 63 of the same Act, and the provisions of Article 70, paragraphs (2) and (3), Article 86 (excluding the provision revising Appended Table 1 of the Local Autonomy Act (Act No. 67 of 1947)), Articles 87 through 91, Article 93, Article 94 and Article 97 of the Supplementary Provisions
第十三条中税理士法第二条の改正規定（同条第一項第二号に係る部分を除く。）、同法第四条の改正規定、同法第五条の改正規定、同法第二十四条の改正規定、同法第二十五条の改正規定、同法第二十六条第一項第四号の改正規定、同法第四十七条の二の次に一条を加える改正規定、同法第四十八条を同法第四十七条の四とし、同法第五章中同条の次に一条を加える改正規定、同法第四十八条の二十第二項の改正規定、同法第四十九条の二第二項の改正規定、同法第四十九条の十四第一項の改正規定、同法第五十一条第二項の改正規定、同条第四項の改正規定（「第三十九条」を「第二条の三及び第三十九条」に改める部分を除く。）、同法第五十五条の改正規定、同法第五十六条の改正規定、同法第五十七条第一項の改正規定、同法第五十八条の改正規定、同法第五十九条第一項の改正規定、同法第六十条の改正規定、同法第六十一条の改正規定、同法第六十二条の改正規定及び同法第六十三条の改正規定並びに附則第七十条第二項及び第三項、第八十六条（地方自治法（昭和二十二年法律第六十七号）別表第一の改正規定を除く。）、第八十七条から第九十一条まで、第九十三条、第九十四条並びに第九十七条の規定