Supplementary Provisions, Article 1, paragraph (1), item (vi)
六
the following provisions: January 1, 2026;
次に掲げる規定 令和八年一月一日
the provision of Article 1 amending Article 151 of the Income Tax Act, the provision amending Article 229 of that Act and the provision amending Article 230 of that Act, and the provisions of Articles 5 and 10 of the Supplementary Provisions;