Supplementary Provisions, Article 1, paragraph (1), item (viii), (a)
イ
the provisions in Article 1 amending Article 228-4, paragraph (1) of the Income Tax Act and the provisions of Article 5 of the Supplementary Provisions;
第一条中所得税法第二百二十八条の四第一項の改正規定及び附則第五条の規定