ロ
Supplementary Provisions, Article 1, paragraph (1), item (iii), (b)
第十七条中国税通則法第二条第六号ハ（２）の改正規定及び附則第三十七条第二項の規定
the provisions of Article 17 amending Article 2, item (vi), (c), (2) of the Act on General Rules for National Taxes, and the provisions of Article 37, paragraph (2) of the Supplementary Provisions.