イ
Supplementary Provisions, Article 1, paragraph (1), item (i), (a)
第七条中国税通則法第七十四条の九の改正規定並びに附則第三十九条第二項及び第百五十八条の規定
the provisions of Article 7 amending Article 74-9 of the Act on General Rules for National Taxes, and the provisions of Article 39, paragraph (2) and Article 158 of the Supplementary Provisions.