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Supplementary Provisions, Article 1, paragraph (1), item (iv), (a)
第一条中所得税法第二条第一項第八号の四の改正規定、同法第九十五条の改正規定（同条第一項に係る部分を除く。）、同法第百六十二条の改正規定及び同法第百六十五条の六第五項の改正規定並びに附則第三条、第十条及び第十二条の規定
the provisions in Article 1 amending Article 2, paragraph (1), item (viii)-4 of the Income Tax Act, amending Article 95 of that Act (excluding the part concerning paragraph (1) of that Article), amending Article 162 of that Act, and amending Article 165-6, paragraph (5) of that Act, and the provisions of Articles 3, 10, and 12 of the Supplementary Provisions.