1 article
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of the date specified in each of the following items in accordance with the categories listed in those items:
この省令は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める日から施行する。
Omitted
略
the provisions of Articles 2, 5 and 7: the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (May 21, 2026).
第二条、第五条及び第七条の規定 所得税法等の一部を改正する法律（令和五年法律第三号）附則第一条第七号に掲げる規定の施行の日（令和八年五月二十一日）
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.