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- paragraph (1), item (ii)
前号に掲げる事実に類する事実として政令で定めるもの
a fact specified by Cabinet Order as being similar to the fact listed in the preceding item.
- paragraph (6)
徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.