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Supplementary Provisions, Article 1, paragraph (1), item (iv), (b)
第八条中国税通則法第三十四条の二（見出しを含む。）の改正規定及び附則第四十条第一項の規定
the provisions of Article 8 amending Article 34-2 of the Act on General Rules for National Taxes (including its heading), and the provisions of Article 40, paragraph (1) of the Supplementary Provisions.