Supplementary Provisions, Article 1Effective Date

一The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (excluding the parts replacing "virtual currency" with "cryptoasset" and "small enterprise" with "small enterprise, etc.") and the provisions adding one chapter to Part IV of that Order: January 1, 2021;

二The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "small enterprise" with "small enterprise, etc."), the provisions amending the name of Part II, Chapter I, Section 7, Subsection 3 of that Order, the provisions amending Article 195 of that Order, the provisions amending Article 196, paragraph (1) of that Order, the provisions adding two Articles after that Article, the provisions amending Article 197 of that Order, and the provisions amending Article 222-2, paragraph (3) of that Order, and the provisions of Article 6 of the Supplementary Provisions: January 1, 2022;

三The provisions in Article 1 amending Article 262 of the Order for Enforcement of the Income Tax Act, the provisions amending Article 316-2 of that Order, the provisions amending Article 318-2 of that Order, and the provisions amending Article 319-10, item (ii) of that Order: January 1, 2023;

四The provisions in Article 1 amending the table of contents of the Order for Enforcement of the Income Tax Act (limited to the part replacing "virtual currency" with "cryptoasset"), the provisions amending Article 5 of that Order, the provisions amending Article 87 of that Order, the provisions amending the name of Part II, Chapter I, Section 4, Subsection 3-2 of that Order and the name of Division 1 of that Subsection, the provisions amending Article 119-2 (including its heading) of that Order, the provisions amending the heading of Article 119-3 of that Order, paragraphs (1) and (2) of that Article, the heading of Article 119-4 of that Order, paragraph (1) of that Article, Article 119-5 (including its heading) of that Order, the name of Division 2 of that Subsection, and Article 119-6 (including its heading) of that Order, and the provisions amending Article 119-7 (including its heading) of that Order: the date of enforcement of the Act Partially Amending the Payment Services Act, etc. to Respond to the Diversification of Financial Transactions Accompanying Advances in Information and Communications Technology (Act No. 28 of 2019);

五The provisions in Article 1 amending Article 84 of the Order for Enforcement of the Income Tax Act (excluding the part adding "(where that individual died before that day, for those specified restricted shares or succeeding restricted shares that, at the time of the death of that individual, have been determined not to fall under the grounds prescribed in item (ii) of the following paragraph, the day of the death of that individual)" after "the day on which the restriction on the transfer (including the creation of a security interest and other disposition; the same applies in item (i) of the following paragraph) of those specified restricted shares or succeeding restricted shares was lifted" in paragraph (1) of that Article, and the part pertaining to paragraph (2), item (i) of that Article), the provisions amending Article 88-2, paragraph (1) of that Order, the provisions amending Article 109, paragraph (1), item (iii) of that Order, and the provisions amending Article 170, paragraph (1), item (ii) of that Order, and the provisions of Article 4, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Companies Act (Act No. 70 of 2019).