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Supplementary Provisions, Article 1, paragraph (1), item (v), (b)
第十条中国税通則法第六十五条第一項及び第三項第二号の改正規定、同法第六十六条の改正規定、同法第六十七条に一項を加える改正規定並びに同法第六十八条の改正規定並びに附則第七十三条、第七十四条及び第百六十二条の規定
the provisions of Article 10 amending Article 65, paragraph (1) and paragraph (3), item (ii) of the Act on General Rules for National Taxes, the provisions amending Article 66 of that Act, the provisions adding one paragraph to Article 67 of that Act, and the provisions amending Article 68 of that Act, and the provisions of Articles 73, 74, and 162 of the Supplementary Provisions.