Supplementary Provisions, Article 1, paragraph (1), item (viii), (a)
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the provisions in Article 1 amending Article 196, paragraph (1) of the Income Tax Act and amending Article 198 of that Act, and the provisions of Article 16 of the Supplementary Provisions.
第一条中所得税法第百九十六条第一項の改正規定及び同法第百九十八条の改正規定並びに附則第十六条の規定