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Supplementary Provisions, Article 1, paragraph (1), item (ii), (b)

the provisions of Article 6 amending Article 70, paragraph (4) of the Act on General Rules for National Taxes, the provisions amending the main clause of Article 73, paragraph (3) of that Act and the provisions amending Article 74-9 of that Act (excluding the part replacing "pursuant to the provisions of" with "in" in paragraph (3), item (ii) of that Article), and the provisions of Article 53, paragraph (4) and Article 114 (limited to the provisions amending Article 26, paragraph (2) of the Local Corporation Tax Act (Act No. 11 of 2014)) of the Supplementary Provisions.

第六条中国税通則法第七十条第四項の改正規定、同法第七十三条第三項本文の改正規定及び同法第七十四条の九の改正規定(同条第三項第二号中「の規定により」を「において」に改める部分を除く。)並びに附則第五十三条第四項及び第百十四条地方法人税法(平成二十六年法律第十一号)第二十六条第二項の改正規定に限る。)の規定

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