二the provisions of Chapter IV, the provisions of Articles 45, 47, 49, 51 through 54, 56, 57, 59, 63, and 64 (limited to the parts of these provisions pertaining to special income tax for reconstruction), and the provisions of Article 6 of the Supplementary Provisions: January 1, 2013;

三the provisions of Chapter V (excluding the provisions set forth in the preceding item): the date on which the provisions set forth in Article 1, item (iii), (a) and (c) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. to Build a Tax System Responding to Changes in the Economic and Social Structure (Act No. 114 of 2011) come into effect.