Supplementary Provisions, Article 1, paragraph (1), item (iii), (a)
イ
the provisions in Article 1 amending Article 174, item (vii) of the Income Tax Act, and the provisions of Article 7 of the Supplementary Provisions.
第一条中所得税法第百七十四条第七号の改正規定及び附則第七条の規定