Supplementary Provisions, Article 1, paragraph (1), item (iii), (a)
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the provisions of Article 1 (excluding the provisions amending the table of contents of the Income Tax Act, the provisions amending Article 92, paragraph (1) of that Act, the provisions amending Article 161 of that Act, the provisions amending Article 180 of that Act, the provisions adding one Article after that Article in Part III, Chapter III, Section 2 of that Act, the provisions amending Article 212, paragraph (1) of that Act, the provisions amending Article 214 of that Act, the provisions adding one Article after Article 224-3 of that Act, the provisions amending Article 225, paragraph (1) of that Act, and the provisions amending Article 242, item (ii) of that Act), and the provisions of Articles 3, 6, and 7 of the Supplementary Provisions.
第一条の規定（所得税法の目次の改正規定、同法第九十二条第一項の改正規定、同法第百六十一条の改正規定、同法第百八十条の改正規定、同法第三編第三章第二節中同条の次に一条を加える改正規定、同法第二百十二条第一項の改正規定、同法第二百十四条の改正規定、同法第二百二十四条の三の次に一条を加える改正規定、同法第二百二十五条第一項の改正規定及び同法第二百四十二条第二号の改正規定を除く。）並びに附則第三条、第六条及び第七条の規定