一Omitted

二the following provisions: January 1, 2015;

イthe provisions in Article 1 amending Article 121, paragraph (3) of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions;

三the following provisions: April 1, 2015;

イthe provisions in Article 1 amending the proviso to Article 132, paragraph (2) of the Income Tax Act and the provisions of Article 9 of the Supplementary Provisions;

四the provisions in Article 1 amending Article 203-3 of the Income Tax Act and the provisions of Article 18 of the Supplementary Provisions: October 1, 2015;

五the following provisions: January 1, 2016;

イthe provisions in Article 1 amending Article 28, paragraph (3) of the Income Tax Act, amending Article 57-2 of that Act, amending Appended Table II of that Act, amending Appended Table III of that Act, amending Appended Table IV of that Act, and amending Appended Table V (9) of that Act, and the provisions of Articles 4, 6, and 17 of the Supplementary Provisions;

六the following provisions: April 1, 2016;

イthe provisions in Article 1 amending the table of contents of the Income Tax Act (excluding the part replacing "Article 44-2" with "Article 44-3"), adding one item after Article 2, paragraph (1), item (viii)-3 of that Act, amending item (xlii) of that paragraph, amending Article 5, paragraph (2) of that Act, amending Article 7, paragraph (1) of that Act, amending Article 15 of that Act, amending Article 95 of that Act, amending Article 161 of that Act, amending Article 162 of that Act, amending Article 164 of that Act, amending Article 165 of that Act, adding five Articles after that Article in Part III, Chapter II, Section 2, Subsection 1 of that Act, renumbering Article 166-2 as Article 166-3 in Subsection 2-2 of that Section, adding one Article after Article 166 in Subsection 2 of that Section, adding one Article after Article 168 in Subsection 4 of that Section, amending Article 169 of that Act, amending Article 170 of that Act, amending Article 171 of that Act, amending Article 172, paragraph (1) of that Act, amending Article 178 of that Act, amending Article 179 of that Act, amending Article 180 of that Act (including its heading), amending Article 180-2 of that Act, amending Article 212 of that Act, amending Article 213 of that Act, amending Article 214 of that Act, amending Article 215 of that Act, amending Article 225, paragraph (1) of that Act, amending Article 233 of that Act, amending Article 238 of that Act, amending Article 241 of that Act, and amending Article 242, item (ii) of that Act, and the provisions of Articles 3, 7, 10 through 12, 14 through 16, and 19 of the Supplementary Provisions;

七the following provisions: January 1, 2017;

イthe provisions in Article 1 amending Article 166 of the Income Tax Act and amending Article 232, paragraph (1) of that Act, and the provisions of Articles 13 and 22 of the Supplementary Provisions;

ロthe provisions of Article 2 and the provisions of Articles 23 and 24 of the Supplementary Provisions;

八及び九Omitted

十the following provisions: the date on which the provisions set forth in Article 1, item (iii) of the Supplementary Provisions of the Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 45 of 2013) come into effect;

イthe provisions of Article 1 amending Article 2, paragraph (1), item (xi) of the Income Tax Act and the provisions of that Article amending Article 224-3, paragraph (2), item (i) of that Act;

十一the following provisions: the date on which the Act Partially Amending the Electricity Business Act (Act No. 74 of 2013) comes into effect;

イthe provisions of Article 1 amending Appended Table I of the Income Tax Act;