三
Supplementary Provisions, Article 1, paragraph (1), item (iii)
第五条中国税通則法第七十四条の二に一項を加える改正規定及び附則第十三条の規定 令和三年七月一日
the provisions of Article 5 adding one paragraph to Article 74-2 of the Act on General Rules for National Taxes, and the provisions of Article 13 of the Supplementary Provisions: July 1, 2021;