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

in Article 1, the provision amending Article 174, item (ix) of the Income Tax Act, the provision amending Article 176, paragraph (1) of that Act (limited to the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) or dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in Article 174, item (ix) (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits"), the provision amending Article 180-2, paragraph (1) of that Act (limited to the part changing "or item (v) (Domestic Source Income)" to ", item (v) or item (xii)"), the provision amending Article 210 of that Act, the provision adding two paragraphs to Article 225 of that Act, the provision amending Article 226 of that Act, the provision amending Article 227-2 of that Act (including its heading), the provision amending Article 228 of that Act, the provision amending Article 228-4 of that Act (excluding the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending Article 231, paragraphs (2) and (3) of that Act, the provision amending Article 242, item (vi) of that Act and the provision amending item (viii) of that Article, and the provisions of Article 18, Article 19, paragraphs (4) and (9), Article 26, paragraph (2), Article 27 and Articles 29 through 31 of the Supplementary Provisions;

第一条中所得税法第百七十四条第九号の改正規定、同法第百七十六条第一項の改正規定(「又は出資」を「、出資又は匿名組合契約に基づく権利」に改める部分及び「第二十三条第一項(利子所得)に規定する利子等又は第二十四条第一項(配当所得)に規定する配当等」を「利子等、配当等又は第百七十四条第九号内国法人に係る所得税の課税標準)に掲げる利益の分配」に、「又は配当等」を「、配当等又は利益の分配」に改める部分に限る。)、同法第百八十条の二第一項の改正規定(「又は第五号(国内源泉所得)」を「、第五号又は第十二号」に改める部分に限る。)、同法第二百十条の改正規定、同法第二百二十五条に二項を加える改正規定、同法第二百二十六条の改正規定、同法第二百二十七条の二(見出しを含む。)の改正規定、同法第二百二十八条の改正規定、同法第二百二十八条の四の改正規定(「(信託に関する計算書)」を「(信託の計算書)」に改める部分を除く。)、同法第二百三十一条第二項及び第三項の改正規定、同法第二百四十二条第六号の改正規定並びに同条第八号の改正規定並びに附則第十八条第十九条第四項及び第九項第二十六条第二項第二十七条並びに第二十九条から第三十一条までの規定

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