Supplementary Provisions, Article 1, paragraph (1), item (v)
五
the following provisions: October 1, 2023;
次に掲げる規定 令和五年十月一日
the provision of Article 1 amending Article 177 of the Income Tax Act and the provision amending Article 212 of that Act, and the provisions of Articles 6 and 8 of the Supplementary Provisions;