四
Supplementary Provisions, Article 1, paragraph (1), item (iv)
第一条中所得税法第二百三条の三の改正規定及び附則第十八条の規定 平成二十七年十月一日
the provisions in Article 1 amending Article 203-3 of the Income Tax Act and the provisions of Article 18 of the Supplementary Provisions: October 1, 2015;