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Supplementary Provisions, Article 1, paragraph (1), item (v), (a)
第九条中国税通則法第三十四条の二の次に五条を加える改正規定及び同法第九十七条第一項第二号の改正規定
the provisions of Article 9 adding five Articles after Article 34-2 of the Act on General Rules for National Taxes and the provisions amending Article 97, paragraph (1), item (ii) of that Act.