イ
Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
第一条中所得税法第二百三十八条に二項を加える改正規定及び同法第二百四十三条第二項の改正規定
the provisions in Article 1 adding two paragraphs to Article 238 of the Income Tax Act and amending Article 243, paragraph (2) of that Act;