After the promulgation of this Act, with regard to the tax system for securing the stable financial resources necessary for the fundamental reinforcement of Japan's defense capabilities and for the maintenance of the fundamentally reinforced defense capabilities, in order to implement tax measures to secure financial resources for strengthening defense capabilities based on the Outline of the Fiscal 2023 Tax Reform decided by the Cabinet on December 23, 2022, which provided that those measures would be implemented in stages over multiple years toward fiscal 2027, and the Outline of the Fiscal 2024 Tax Reform decided by the Cabinet on December 22, 2023, the government is to conduct the necessary review of the income tax, the corporation tax, and the tobacco tax while taking into account the need to secure financial resources for strengthening defense capabilities in each fiscal year up to fiscal 2027, and is to take the necessary legislative measures at an appropriate time based on the results of that review.