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Supplementary Provisions, Article 1, paragraph (1), item (x), (a)
第一条中所得税法第四十五条第一項に一号を加える改正規定及び附則第六条の規定
the provisions of Article 1 adding one item to Article 45, paragraph (1) of the Income Tax Act, and the provisions of Article 6 of the Supplementary Provisions;