Supplementary Provisions, Article 1, paragraph (1), item (vi), (a)
イ
the provisions of Article 5 (excluding the provisions amending Article 74-2, paragraph (1), item (i), (b) of the Act on General Rules for National Taxes).
第五条の規定（国税通則法第七十四条の二第一項第一号ロの改正規定を除く。）