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Supplementary Provisions, Article 1, paragraph (1), item (ii), (b)
第九条中国税通則法第十九条第四項の改正規定、同法第二十三条第三項の改正規定及び同法第三十五条第二項の改正規定並びに附則第二十条第一項の規定
the provisions of Article 9 amending Article 19, paragraph (4) of the Act on General Rules for National Taxes, amending Article 23, paragraph (3) of that Act and amending Article 35, paragraph (2) of that Act, and the provisions of Article 20, paragraph (1) of the Supplementary Provisions.