Supplementary Provisions, Article 1, paragraph (1), item (vii)
七
the provisions in Article 1 amending Article 224-5, paragraph (1) of the Income Tax Act and the provisions of Article 8, paragraph (3) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 86 of 2012) comes into effect.
第一条中所得税法第二百二十四条の五第一項の改正規定及び附則第八条第三項の規定 金融商品取引法等の一部を改正する法律（平成二十四年法律第八十六号）の施行の日