一the following provisions: December 1, 2025;

イthe provisions in Article 1 amending Article 2, paragraph (1), item (xxxii) of the Income Tax Act, amending item (xxxiii) of that paragraph, amending item (xxxiv) of that paragraph (limited to the part replacing "480,000 yen" with "580,000 yen"), amending Article 28, paragraph (3) of that Act, amending Article 83, paragraph (1), item (i) of that Act, adding one Article after Article 84 of that Act, amending Article 85 of that Act, amending Article 86, paragraph (1) of that Act, amending Article 87, paragraph (1) of that Act, amending Article 120, paragraph (3), item (iii) of that Act, amending Article 121, paragraph (1), item (ii), (b) of that Act, renumbering Article 190, item (ii), (e) of that Act as (f) of that item and adding the following after (d) of that item, amending Article 195-2, paragraph (1) of that Act, amending Article 195-3, paragraph (1) of that Act, renumbering that Article as Article 195-4 of that Act and adding one Article after Article 195-2 of that Act, amending Article 198, paragraph (4) of that Act, and amending Appended Tables II through V of that Act (limited to the part concerning Appended Table V), and the provisions of the following Article and of Article 3, Article 6, paragraphs (1), (3), and (4), Article 7, Article 8, paragraph (1), Article 9, paragraphs (2), (3), and (5) through (7), Article 10, paragraphs (3) through (5), and Article 11 of the Supplementary Provisions;

二the following provisions: January 1, 2026;

イthe provisions in Article 1 amending Article 2, paragraph (1), item (xxxiv) of the Income Tax Act (excluding the part replacing "480,000 yen" with "580,000 yen"), adding one item after item (xxxiv)-4 of that paragraph, amending Article 185, paragraph (1), items (i) and (ii) and Article 186, paragraph (1), item (i) and paragraph (2), item (i) of that Act, adding one Article after Article 186-2 of that Act, amending Article 187 of that Act, amending Article 190, item (ii), (c) of that Act, amending Article 194 of that Act, amending Article 195 of that Act, amending Article 203-3 of that Act, adding one Article after Article 203-4 of that Act, amending Article 203-6 of that Act, and amending Appended Tables II through V of that Act (excluding the part concerning Appended Table V), and the provisions of Article 6, paragraph (2), Article 9, paragraphs (1) and (4), Article 10, paragraphs (1) and (2), and Article 68 of the Supplementary Provisions;

三the following provisions: April 1, 2026;

イthe provisions in Article 1 amending Article 224-3, paragraph (4) of the Income Tax Act and the provisions of Article 12 of the Supplementary Provisions;

四Omitted

五the following provisions: January 1, 2027;

イthe provisions in Article 1 amending Article 120 of the Income Tax Act (excluding the part concerning paragraph (3), item (iii) of that Article and the part concerning paragraph (4), item (ii) of that Article), amending Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of that Act, and amending Article 166 of that Act, and the provisions of Article 8, paragraph (2) of the Supplementary Provisions;

六Omitted

七the following provisions: the date on which the Act on Promotion of Competition for Specified Smartphone Software (Act No. 58 of 2024) comes into effect;

イthe provisions in Article 1 adding one item to Article 45, paragraph (1) of the Income Tax Act;

八the following provisions: the date on which the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Medical Care Act, etc. (Act No. 87 of 2025) come into effect;

イthe provisions in Article 1 amending Article 120, paragraph (4), item (ii) of the Income Tax Act, amending Article 204, paragraph (1), item (iii) of that Act, and amending Appended Table I of that Act;