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The Cabinet, pursuant to the provisions of the Income Tax Act (Act No. 33 of 1965) and in order to implement that Act, hereby enacts this Cabinet Order, which revises the whole of the .

内閣は、所得税法(昭和四十年法律第三十三号)の規定に基づき、及び同法を実施するため、の全部を改正するこの政令を制定する。

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