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;