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Supplementary Provisions, Article 1, paragraph (1), item (xi)

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.

第一条中所得税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。)」を削る部分に限る。)並びに同法第二百二十四条の三第一項第三項及び第四項の改正規定並びに附則第六条第二項の規定 金融商品取引法及び資金決済に関する法律の一部を改正する法律(令和八年法律第六十四号)の施行の日

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