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Supplementary Provisions, Article 1, paragraph (1), item (vii), (a)

the provisions in Article 1 adding one Article after Article 227 of the Income Tax Act, and the provisions amending Article 228-3 of that Act (limited to the part adding ", Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership)" after "(Trust Accounting Statements)" and the part replacing "Article 227," with "Article 227, Article 227-2,").

第一条中所得税法第二百二十七条の次に一条を加える改正規定及び同法第二百二十八条の三の改正規定(「(信託に関する計算書)」の下に「、第二百二十七条の二(有限責任事業組合に係る組合員所得に関する計算書)」を加える部分及び「第二百二十七条、」を「第二百二十七条第二百二十七条の二、」に改める部分に限る。)

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