Supplementary Provisions, Article 1, paragraph (1), item (i), (b)
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the provisions of Article 15 (excluding the provisions amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, the provisions amending Article 65, paragraph (3), item (ii), (b) of that Act, and the provisions amending Article 71, paragraph (2) of that Act).
第十五条の規定（国税通則法第二条第六号ハ（２）の改正規定、同法第六十五条第三項第二号ロの改正規定及び同法第七十一条第二項の改正規定を除く。）