| 1. | Punitive actions under part xiv of the iro include
税务条例第xiv部的罚则包括：
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| 2. | Section 61b of the iro is considered not applicable
税务条例第61b条不适用。
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| 3. | This ruling applies in respect of section 14 of the iro
本裁定适用于税务条例第14条。
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| 4. | This ruling applies in respect of section 14 of the iro
本裁定适用于税务条例第14条。
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| 5. | This ruling applies in respect of section 18e of the iro
本裁定适用于税务条例第18e条。
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| 6. | This ruling applies in respect of section 20 of the iro
本裁定适用于税务条例第20 2条。
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| 7. | This ruling applies in respect of section 19c of the iro
本裁定适用于税务条例第19c 4条。
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| 8. | Favorite authors : natsuki gin iro , mitsuwo aida
籍贯：日本福网县
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| 9. | This ruling applies in respect of sections 14 and 61a of the iro
本裁定适用于税务条例第14及61a条。
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| 10. | This ruling applies in respect of sections 16 and 22 of the iro
本裁定适用于税务条例第16及22 3条。
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