Supplementary Provisions, Article 1, paragraph (1), item (viii-2), (b)
ロ
the provisions of Article 6 amending Article 23, paragraph (1) of the Act on General Rules for National Taxes and amending Article 70, paragraph (2) of that Act, and the provisions of Article 53, paragraphs (1) and (3) of the Supplementary Provisions.
第六条中国税通則法第二十三条第一項の改正規定及び同法第七十条第二項の改正規定並びに附則第五十三条第一項及び第三項の規定