Supplementary Provisions, Article 1, paragraph (1), item (v)
五
the following provisions: January 1, 2022;
次に掲げる規定 令和四年一月一日
Omitted
略
the provisions of Article 5 amending Article 65, paragraph (3), item (ii) of the Act on General Rules for National Taxes and adding five paragraphs to Article 117 of that Act.
第五条中国税通則法第六十五条第三項第二号の改正規定及び同法第百十七条に五項を加える改正規定