Supplementary Provisions, Article 1, paragraph (1), item (v)
五
the following provisions: January 1, 2027;
次に掲げる規定 令和九年一月一日
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;