ロ
Supplementary Provisions, Article 1, paragraph (1), item (iv), (b)
第十一条中国税通則法第三十八条第四項の改正規定及び同法第六十八条の改正規定並びに附則第十九条の規定
the provision in Article 11 amending Article 38, paragraph (4) of the Act on General Rules for National Taxes and the provision amending Article 68 of that Act, and the provisions of Article 19 of the Supplementary Provisions;