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;