イ
Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
第一条中所得税法第二百二十八条の三の改正規定（「記録した」の下に「光ディスク、」を加える部分及び「磁気テープ等」を「光ディスク等」に改める部分に限る。）及び附則第九条の規定
the provisions in Article 1 amending Article 228-3 of the Income Tax Act (limited to the part adding "optical disks," after "recorded" and the part replacing "magnetic tapes or similar media" with "optical disks or similar media"), and the provisions of Article 9 of the Supplementary Provisions.