Supplementary Provisions, Article 1, paragraph (1), item (x), (a)
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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;
第一条中所得税法第二条第一項第十六号の改正規定、同項第二十五号の改正規定、同法第二十二条第二項第一号の改正規定、同法第三十三条の改正規定、同法第四十八条の二第一項の改正規定(「(資金決済に関する法律(平成二十一年法律第五十九号)第二条第十四項(定義)に規定する暗号資産をいう。以下この条において同じ。)」を削る部分を除く。)及び同法第六十九条第二項の改正規定並びに附則第四条、第六条第一項及び第七条の規定