Supplementary Provisions, Article 1, paragraph (1), item (ii), (a)
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in Article 1, the provision amending Article 198 of the Income Tax Act (including its heading), the provision amending Article 203 of that Act and the provision amending Article 203-5 of that Act, and the provisions of Article 21 of the Supplementary Provisions;
第一条中所得税法第百九十八条(見出しを含む。)の改正規定、同法第二百三条の改正規定及び同法第二百三条の五の改正規定並びに附則第二十一条の規定