一から三までOmitted

四the following provisions: December 1, 2026;

イthe provisions in Article 1 amending Article 2, paragraph (1), item (xxxii) of the Income Tax Act (excluding the part concerning (b) of that item), amending items (xxxiii) and (xxxiv) of that paragraph, amending Article 28, paragraph (3) of that Act, amending Article 86, paragraph (1), item (i) 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 9, Article 11, paragraphs (2) through (4), Article 12, and Article 13, paragraph (2) of the Supplementary Provisions;

五the following provisions: January 1, 2027;

イthe provisions in Article 1 adding one paragraph to Article 35 of the Income Tax Act, amending Article 81, paragraph (1) of that Act, amending Article 120 of that Act, amending Article 203-3 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 5, Article 8, Article 10, Article 11, paragraph (1), and Article 13, paragraph (1) of the Supplementary Provisions;

六から九までOmitted

十the following provisions: January 1 of the year following the year that includes the date on which the provisions set forth in the following item come into effect;

イthe provisions in Article 1 amending Article 2, paragraph (1), item (xvi) of the Income Tax Act, amending item (xxv) of that paragraph, amending Article 22, paragraph (2), item (i) of that Act, amending Article 33 of that Act, amending Article 48-2, paragraph (1) of that Act (excluding the part deleting "(meaning crypto-assets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article)"), and amending Article 69, paragraph (2) of that Act, and the provisions of Article 4, Article 6, paragraph (1), and Article 7 of the Supplementary Provisions;

十一the provisions in Article 1 amending Article 48-2, paragraph (1) of the Income Tax Act (limited to the part deleting "(meaning crypto-assets as prescribed in Article 2, paragraph (14) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter in this Article)") and amending Article 224-3, paragraphs (1), (3), and (4) of that Act, and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: the date on which the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) comes into effect.