イ
Supplementary Provisions, Article 1, paragraph (1), item (iv), (a)
第一条中所得税法第二編第二章第二節第五款中第五十八条の前に一条を加える改正規定（第五十七条の四第三項に係る部分を除く。）及び同法第百五十七条第三項の改正規定（同項を同条第四項とする部分を除く。）並びに附則第八条第一項及び第十五条第二項の規定
the provisions in Article 1 adding one Article before Article 58 in Part II, Chapter II, Section 2, Subsection 5 of the Income Tax Act (excluding the part concerning Article 57-4, paragraph (3)) and the provisions amending Article 157, paragraph (3) of that Act (excluding the part renumbering that paragraph as paragraph (4) of that Article), and the provisions of Article 8, paragraph (1) and Article 15, paragraph (2) of the Supplementary Provisions.