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Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
第一条中所得税法第二百二十四条の五の改正規定及び同法第二百二十五条第一項第十三号の改正規定並びに附則第五条第二項の規定
the provisions in Article 1 amending Article 224-5 of the Income Tax Act and amending Article 225, paragraph (1), item (xiii) of that Act, and the provisions of Article 5, paragraph (2) of the Supplementary Provisions.