一the provisions amending Article 18-2, the provisions amending Article 19-3, item (ii) and the provisions amending Article 36-3: May 1, 2018;

二the provisions amending the table of contents, the provisions that change Article 1-2 to Article 1-3 in Chapter I-2 of Part I and add one Article after Article 1 in Chapter I of that Part, the provisions amending Article 18, paragraph (1), the provisions amending Article 18-4, paragraph (2), the provisions amending Note 12 of the table in Appended Table III (3), the provisions amending Note 25 of the table in Appended Table III (4), the provisions amending Note 28 of that table, the provisions amending Note 3 (9) of the table in Appended Table IV (1), Note 3 (9) of the table in Appended Table IV (2) and Note 3 (8) of the table in Appended Table IV (3), the provisions amending Note 2 (13) of the table in Appended Table V (1), the provisions amending Note 2 (13) of the table in Appended Table V (3), the provisions amending Note 2 (10) of the table in Appended Table V (5), the provisions amending Note 2 (11) of the table in Appended Table V (6), the provisions amending Note 2 (13) of the table in Appended Table V (7), the provisions amending Note 2 (8) of the table in Appended Table V (9), the provisions amending Note 2 (7) of the table in Appended Table V (10), the provisions amending Note 2 (12) of the table in Appended Table V (17), the provisions amending Note 2 (5) of the table in Appended Table V (18), Note 2 (9) of the table in Appended Table V (19), Note 2 (5) of the table in Appended Table V (20), Note 2 (7) of the table in Appended Table V (21), Note 2 (7) of the table in Appended Table V (22) and Note 2 (8) of the table in Appended Table V (23), the provisions amending Note 2 of the table in Appended Table V (28), the provisions amending Note 2 (17) (k) of the table in Appended Table VI (1), the provisions amending Note 2 (9) (g) of the table in Appended Table VII (2) and the provisions amending Note 2 (9) (d) of the table in Appended Table VIII (3), and the provisions of Article 16, paragraph (3) of the Supplementary Provisions: January 1, 2019;

三the provisions amending Article 1, paragraph (3), the provisions amending Article 36-5, the provisions amending Article 36-6 (including the heading), the provisions adding one Article after Article 40-10, the provisions amending Article 47, the provisions adding one Article after Article 66-7, the provisions amending Article 72-4 (including the heading), the provisions amending Article 72-6 (including the heading), the provisions amending Article 73, paragraph (1), item (ii), the provisions adding one Article after Article 74-4, the provisions amending Article 82, paragraph (1), the provisions amending Article 83, the provisions amending Appended Table III (1), the provisions amending Appended Table III (2), the provisions amending Appended Table III (4) (excluding the part pertaining to Note 25 of that table and the part pertaining to Note 28 of that table), the provisions amending Appended Table V (1) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (3) (excluding the part pertaining to Note 2 (13) of that table), the provisions amending Appended Table V (5) (excluding the part pertaining to Note 2 (10) of that table), the provisions amending Appended Table V (6) (excluding the part pertaining to Note 2 (11) of that table), the provisions amending Appended Table V (7) (excluding the part pertaining to Note 2 (13) of that table) and the provisions amending Appended Table VI (1) (excluding the part pertaining to Note 2 (17) (k) of that table), and the provisions of Article 5, Article 15, and Article 16, paragraphs (2) and (4) of the Supplementary Provisions: January 1, 2020;

四the provisions amending Article 76-2: October 1, 2020;

五the provisions amending Article 4, item (xvii), the provisions amending Article 7, paragraph (1), item (xxix) and the provisions amending Article 77-2 (including the heading), and the provisions of the following Article: the date of enforcement of the Act Partially Amending the Act to Abolish, etc. the Mutual Aid Association Act for Employees of Agricultural, Forestry and Fishery Organizations, etc. for the Purpose of Integrating the Employees' Pension Insurance System and the Mutual Aid Association System for Employees of Agricultural, Forestry and Fishery Organizations (Act No. __ of 2018).

一the statement of change of the maximum amount of tax-exempt savings prescribed in Article 10, paragraph (4) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act, or the statement of change of the maximum amount of special tax-exempt savings prescribed in Article 10, paragraph (4) of the Income Tax Act as applied mutatis mutandis pursuant to Article 4, paragraph (2) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation;

二the written notification prescribed in Article 7, paragraph (8) (Scope, etc. of Documents Certifying Status as a Person with a Disability, etc.) of the Regulation for Enforcement of the Income Tax Act after amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 53 of 2014; referred to as the "2014 Amending Regulation" through Article 14 (Transitional Measures Regarding Matters, etc. to Be Entered in Books Prepared upon Application by a Person Receiving Consideration for Transferring Gold Bullion, etc.) of the Supplementary Provisions) (including where applied mutatis mutandis pursuant to Article 2-5, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 1 (Partial Amendment of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation) of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 51 of 2014));

三the statement of change concerning tax-exempt savings prescribed in Article 43, paragraph (6) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act after amendment by the provisions of Article 15 of the Number Use Arrangement Order (hereinafter in this item referred to as the "2014 New Order"), or the statement of change concerning special tax-exempt savings prescribed in Article 43, paragraph (6) of the 2014 New Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation after amendment by the provisions of Article 7 of the Number Use Arrangement Order;

四the application form for tax-exempt savings prescribed in Article 10, paragraph (1) (Exemption from Taxation of Interest Income, etc. on Small-Amount Deposits of Persons with Disabilities, etc.) of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this item referred to as the "2016 Amendment Act"), or the application form for special tax-exempt savings prescribed in Article 4, paragraph (1) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) prior to amendment by the provisions of Article 10 (Partial Amendment of the Act on Special Measures Concerning Taxation) of the 2016 Amendment Act;

五the application for succession to tax-exempt savings prescribed in Article 47, paragraph (1) (Application for Succession to Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Income Tax Act) of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 145 of 2016; hereinafter in this item referred to as the "2016 Former Order"), or the application for succession to special tax-exempt savings prescribed in Article 47, paragraph (1) of the 2016 Former Order as applied mutatis mutandis pursuant to Article 2-4, paragraph (3) (Exemption from Taxation of Interest on Small-Amount Public Bonds of Persons with Disabilities, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 1 (Partial Amendment of the Order for Enforcement of the Act on Special Measures Concerning Taxation) of the Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Cabinet Order No. 159 of 2016);

六the statement under Article 43, paragraph (2) or (3) (Statement of Change Concerning Tax-Exempt Savings) of the Order for Enforcement of the Income Tax Act (including where applied mutatis mutandis pursuant to Article 2-4, paragraph (3) of the Order for Enforcement of the Act on Special Measures Concerning Taxation).