Supplementary Provisions, Article 1, paragraph (1), item (vi), (a)
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the provisions in Article 1 amending Article 228-4 of the Income Tax Act (limited to the part concerning paragraph (1) of that Article) and the provisions of Article 9, paragraph (1) of the Supplementary Provisions.
第一条中所得税法第二百二十八条の四の改正規定（同条第一項に係る部分に限る。）及び附則第九条第一項の規定