一から三までOmitted

四the following provisions: October 1, 2006;

イthe provisions in Article 1 adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of the Income Tax Act (excluding the part concerning Article 57-4, paragraph (3)) and the provisions amending Article 157, paragraph (3) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article), and the provisions of Article 8, paragraph (1) and Article 15, paragraph (2) of the Supplementary Provisions.

五the following provisions: January 1, 2007;

イthe provisions in Article 1 amending Article 76, paragraph (3), item (iv) of the Income Tax Act, the provisions amending Article 77 of that Act (including its heading), the provisions amending Article 84, paragraph (1) of that Act, the provisions amending Article 87, paragraph (1) of that Act, the provisions amending the table in Article 89, paragraph (1) of that Act, the provisions amending Article 120, paragraph (3) of that Act, the provisions amending Article 121, paragraph (1), item (ii), (b) of that Act, the provisions amending Article 190, item (ii), (b) of that Act, the provisions amending Article 196 of that Act, the provisions amending Article 203-3 of that Act, the provisions amending Article 207 of that Act, the provisions amending Article 225 of that Act (limited to the part concerning paragraph (1), item (v) of that Article), the provisions adding two paragraphs to Article 226 of that Act, the provisions adding two paragraphs to Article 231 of that Act, the provisions amending Article 234, paragraph (1) of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (ii) of that paragraph), the provisions amending Article 235, paragraph (2) of that Act, the provisions amending Article 242 of that Act (excluding the part replacing "Article 228-2" with "Article 228-3" in item (v) of that Article), and the provisions amending Appended Tables II through IV of that Act, and the provisions of Articles 9 through 12, Article 14, Article 16, paragraph (1), Article 17, Article 20, and Article 21 of the Supplementary Provisions.

六the following provisions: the date on which the Companies Act (Act No. 86 of 2005) comes into effect.

イin Article 1, the provision amending the table of contents of the Income Tax Act (limited to the part changing "Article 58" to "Article 57-4"), the provision amending Article 2 of that Act (excluding the part concerning paragraph (1), item (iv) of that Article and the part concerning item (xxxii), (b) of that paragraph), the provision amending Article 14, paragraph (1) of that Act, the provision amending Article 17 of that Act, the provision amending Article 24, paragraph (1) of that Act, the provision amending Article 25 of that Act (including its heading) (excluding the part changing "the amount of capital, etc. or the amount of consolidated individual capital, etc. prescribed in item (xvi)-2 of that Article" to "the amount of stated capital, etc. or the amount of consolidated individual stated capital, etc. prescribed in item (xvii)-2 of that Article" in paragraph (1) of that Article, the part deleting item (iv) of that paragraph, the part renumbering item (v) of that paragraph as item (iv) of that paragraph, the part concerning item (vi) of that paragraph and the part renumbering that item as item (v) of that paragraph), the provision amending Article 36, paragraph (3) of that Act, the provision adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of that Act (limited to the part concerning Article 57-4, paragraph (3)), the provision amending Article 92, paragraph (1) of that Act, the provision amending Article 161, item (v), (a) of that Act, the provision amending Article 169, item (ii) of that Act, the provision amending Article 183, paragraph (2) of that Act, the provision amending Article 224 of that Act, the provision amending Article 224-3 of that Act, the provision amending Article 225 of that Act (excluding the part concerning paragraph (1), item (v) of that Article and the part concerning item (vi) of that paragraph), the provision amending Article 228-2 of that Act, the provision amending Article 228-3 of that Act, the provision renumbering that Article as Article 228-4 of that Act, the provision adding one Article after Article 228-2 of that Act, the provision amending Article 234, paragraph (1) of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (ii) of that paragraph) and the provision amending Article 242 of that Act (limited to the part changing "Article 228-2" to "Article 228-3" in item (v) of that Article), and the provisions of Article 4, Article 5, paragraphs (1), (2) and (5), Article 8, paragraph (2), Article 16, paragraph (2) and Article 18 of the Supplementary Provisions.