Supplementary Provisions, Article 1Effective Date

一the provisions amending Appended Table VI (1) (limited to the part relating to Note 2 (4) of that table and the part relating to Note 2 (5) of that table), the provisions amending Note 2 (4), (a) of the Remarks to the table of Appended Table VI (3), and the provisions of Article 5 and Article 6, paragraphs (3) and (4) of the Supplementary Provisions: December 1, 2026;

二the provisions amending Article 47-2, paragraph (14), item (i), the provisions amending Article 53, and the provisions amending Note 2 (12) of the Remarks to the table of Appended Table V (28): January 1, 2027;

三the provisions amending Article 28, item (v): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024);

四the provisions amending Article 35: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025);

五the provisions amending Article 60, paragraph (2), the provisions amending Appended Table V (31), and the provisions of Article 6, paragraph (2) of the Supplementary Provisions: January 1 of the year following the year that includes the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. __ of 2026).