Supplementary Provisions, Article 1, paragraph (1), item (iii)
三
the following provisions: April 1, 2026;
次に掲げる規定 令和八年四月一日
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;
第一条中所得税法第二百二十四条の三第四項の改正規定及び附則第十二条の規定