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Supplementary Provisions, Article 1, paragraph (1), item (vii)

the following provisions: October 1, 2027;

次に掲げる規定 令和九年十月一日

Omitted

the provisions of Article 5 (excluding the provision in that Article amending Article 34-6, paragraph (3) of the Act on General Rules for National Taxes and the provision amending Article 74-2 of that Act), and the provisions of Articles 23 and 102 of the Supplementary Provisions;

第五条の規定(同条中国税通則法第三十四条の六第三項の改正規定及び同法第七十四条の二の改正規定を除く。)並びに附則第二十三条及び第百二条の規定

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