The new regulation will come into being in January.

come 是动词，意思是"来、到达"。 into 是介词，表示"进入某种状态"。 being 是名词，指"存在、生存状态"。 come into being 是一个固定短语，字面意思是"进入存在状态"，引申为"开始生效、形成"。