Supplementary Provisions, Article 1, paragraph (1), item (iv), (a)
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the provisions in Article 1 amending Article 2, paragraph (1), item (viii)-4 of the Income Tax Act, amending Article 95 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 162 of that Act, and amending Article 165-6, paragraph (5) of that Act, and the provisions of Articles 3, 10, and 12 of the Supplementary Provisions.