Supplementary Provisions, Article 1, paragraph (1), item (iv), (b)
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the provision in Article 7 amending Article 33, paragraph (4) of the Act on General Rules for National Taxes and the provision amending Article 74-2, paragraph (1), item (iv), (a) of that Act;
第七条中国税通則法第三十三条第四項の改正規定及び同法第七十四条の二第一項第四号イの改正規定