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Pursuant to the provisions of the Income Tax Act and the Order for Enforcement of the Income Tax Act, and in order to implement that Act and that Order, the Ministerial Order revising the whole of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 29 of 1947) is established as follows.

所得税法及び所得税法施行令の規定に基づき、並びに同法及び同令を実施するため、の全部を改正する省令を次のように定める。

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