ロ
Supplementary Provisions, Article 1, paragraph (1), item (xiv), (b)
第十条中国税通則法第二条第一号の改正規定及び附則第二十七条第一項の規定
the provisions of Article 10 amending Article 2, item (i) of the Act on General Rules for National Taxes, and the provisions of Article 27, paragraph (1) of the Supplementary Provisions.