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;