Supplementary Provisions, Article 1, paragraph (1), item (ii)
二
the following provisions: January 1, 2015;
次に掲げる規定 平成二十七年一月一日
the provisions in Article 1 amending Article 121, paragraph (3) of the Income Tax Act and the provisions of Article 8 of the Supplementary Provisions;
第一条中所得税法第百二十一条第三項の改正規定及び附則第八条の規定