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Supplementary Provisions, Article 1, paragraph (1), item (iii), (a)
第一条中所得税法第五十七条の四第一項の改正規定及び同法第百五十七条第四項の改正規定並びに附則第八条の規定
the provisions in Article 1 amending Article 57-4, paragraph (1) of the Income Tax Act and amending Article 157, paragraph (4) of that Act, and the provisions of Article 8 of the Supplementary Provisions.