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る法律の一部を改正する法律（平成二十八年法律第"]}]},{"tag":"Column","attr":{"Num":"3"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"Column","attr":{"Num":"4"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"Column","attr":{"Num":"5"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["号）の施行の日"]}]}]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別段の定めがあるものを除き、改正後の租税特別措置の適用状況の透明化等に関する法律施行規則（以下「新規則」という。）第二条及び第四条の規定並びに新規則様式第一及び様式第二による適用額明細書は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の平成二十八年四月一日以後に終了する事業年度に係る法人税の申告及び連結法人（同法第二条第十二号の七の二に規定する連結法人をいう。以下同じ。）の同日以後に終了する連結事業年度に係る法人税の申告について適用し、法人の同日前に終了した事業年度に係る法人税の申告及び連結法人の同日前に終了した連結事業年度に係る法人税の申告については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新規則第二条第十号及び第九十八号の規定並びに新規則様式第一（記載要領第四号の表認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除の項に係る部分に限る。）及び様式第二（記載要領第四号の表認定地方公共団体の寄附活用事業に関連する寄附をした場合の法人税額の特別控除の項に係る部分に限る。）による適用額明細書は、法人の前条第一号に定める日以後に終了する事業年度に係る法人税の申告及び連結法人の同日以後に終了する連結事業年度に係る法人税の申告について適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新規則第二条第三十号及び第百十八号の規定並びに新規則様式第一（記載要領第四号の表倉庫用建物等の割増償却の項に係る部分に限る。）及び様式第二（記載要領第四号の表倉庫用建物等の割増償却の項に係る部分に限る。）による適用額明細書は、法人の前条第二号に定める日以後に終了する事業年度に係る法人税の申告及び連結法人の同日以後に終了する連結事業年度に係る法人税の申告について適用し、法人の同日前に終了した事業年度に係る法人税の申告及び連結法人の同日前に終了した連結事業年度に係る法人税の申告については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"4"},"children":[{"tag":"ParagraphNum","attr":{},"children":["４"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の日（以下「施行日」という。）から前条第二号に定める日の前日までの間における新規則第二条及び第四条の規定並びに新規則様式第一及び様式第二による適用額明細書の適用については、新規則第二条第三十二号ニ中「又は第十項の規定」とあり、及び「又は第四十八条第一項の規定」とあり、並びに同条第百二十号ニ中「又は第十項の規定」とあり、及び「又は第六十八条の三十六第一項の規定」とあるのは「の規定」と、新規則第四条第二項第五号中「若しくは第十項又は」とあり、及び「若しくは第四十八条第一項又は」とあるのは「又は」と、「若しくは第十項の規定」とあり、及び「若しくは第六十八条の三十六第一項の規定」とあるのは「の規定」とする。"]}]}]},{"tag":"Paragraph","attr":{"Num":"5"},"children":[{"tag":"ParagraphNum","attr":{},"children":["５"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新規則様式第一（記載要領第三号、同第四号の表中小企業者等の法人税率の特例の項及び同第五号に係る部分に限る。）による適用額明細書は、法人の平成二十八年四月一日以後に開始する事業年度に係る法人税の申告について適用し、法人の同日前に開始した事業年度に係る法人税の申告については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"6"},"children":[{"tag":"ParagraphNum","attr":{},"children":["６"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["施行日から国立研究開発法人情報通信研究機構法及び特定通信・放送開発事業実施円滑化法の一部を改正する等の法律（平成二十八年法律第　　　号）の施行の日の前日までの間における新規則様式第一及び様式第二による適用額明細書の適用については、新規則様式第一の記載要領第四号の表特定地域における電気通信設備の特別償却（特定信頼性向上設備等の特別償却）の項中「特定地域における電気通信設備の特別償却（特定信頼性向上設備等の特別償却）」とあるのは「特定信頼性向上設備等の特別償却」と、「",{"tag":"QuoteStruct","attr":{},"children":[{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["平成２８年旧措置法第４４条の５第１項（償却費）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["００４５１"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["法規別表十六（一）「３２」の欄、別表十六（二）「３６」の欄、別表十六（三）「３２」の欄又は別表十六（五）「３０」の欄の金額"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第５２条の３第１項又は第１１項（特別償却準備金）（平成２８年旧措置法第４４条の５第１項）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["００４５２"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"childre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下に「、第六十八条の十五の六の二第一項」を加える部分に限る。）、様式第一の記載要領第四号の表給与等の引上げ及び設備投資を行った場合等の法人税額の特別控除の項の次に次のように加える改正規定及び様式第二の記載要領第四号の表給与等の引上げ及び設備投資を行った場合等の法人税額の特別控除の項の次に次のように加える改正規定並びに次条第二項の規定は、特定高度情報通信技術活用システムの開発供給及び導入の促進に関する法律（令和二年法律第　　　号）の施行の日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別段の定めがあるものを除き、改正後の租税特別措置の適用状況の透明化等に関する法律施行規則（以下「新規則」という。）第二条の規定並びに新規則様式第一及び様式第二による適用額明細書（租税特別措置の適用状況の透明化等に関する法律第二条第一項第八号に規定する適用額明細書をいう。以下同じ。）は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）の令和二年四月一日以後に終了する事業年度に係る法人税の申告及び連結法人（同法第二条第十二号の七の二に規定する連結法人をいう。以下同じ。）の同日以後に終了する連結事業年度（同項第六号に規定する連結事業年度をいう。以下同じ。）に係る法人税の申告について適用し、法人の同日前に終了した事業年度に係る法人税の申告及び連結法人の同日前に終了した連結事業年度に係る法人税の申告については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新規則第二条第十五号及び第九十九号の規定並びに新規則様式第一（記載要領第四号の表認定特定高度情報通信技術活用設備を取得した場合の特別償却の項及び認定特定高度情報通信技術活用設備を取得した場合の法人税額の特別控除の項に係る部分に限る。）及び様式第二（記載要領第四号の表認定特定高度情報通信技術活用設備を取得した場合の特別償却の項及び認定特定高度情報通信技術活用設備を取得した場合の法人税額の特別控除の項に係る部分に限る。）による適用額明細書は、法人の前条ただし書に規定する日以後に終了する事業年度に係る法人税の申告及び連結法人の同日以後に終了する連結事業年度に係る法人税の申告について適用する。"]}]}]},{"tag":"Paragraph","attr":{"Num":"3"},"children":[{"tag":"ParagraphNum","attr":{},"children":["３"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令の施行の日から前条ただし書に規定する日の前日までの間における新規則第二条の規定の適用については、次の表の上欄に掲げる同条の規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句とする。"]}]},{"tag":"TableStruct","attr":{},"children":[{"tag":"Table","attr":{"WritingMode":"vertical"},"children":[{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十五号"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十五　措置法第四十二条の十二の五の二第一項又は第二項の規定　次に掲げる区分に応じそれぞれ次に定める金額"]},{"tag":"Sentence","attr":{"Num":"2","WritingMode":"vertical"},"children":["イ　措置法第四十二条の十二の五の二第一項の規定　同項に規定する特別償却限度額"]},{"tag":"Sentence","attr":{"Num":"3","WritingMode":"vertical"},"children":["ロ　措置法第四十二条の十二の五の二第二項の規定　同項の規定により各事業年度の所得に対する調整前法人税額から控除される金額（措置法第四十二条の十三第一項の規定の適用がある場合には、同項後段の規定により同項に規定する調整前法人税額超過額を構成することとされた部分に相当する金額を控除した金額）"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["十五　削除"]}]}]},{"tag":"TableRow","attr":{},"children":[{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第三十四号ヘ"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["、第四十二条の十二の五の二第一項又は"]}]},{"tag":"TableColumn","attr":{"BorderBottom":"solid","BorderLeft":"solid","BorderRight":"solid","BorderTop":"solid"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["又は"]}]}]}]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和二年六月三〇日財務省令第五六号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["この省令は、令和四年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"19"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（租税特別措置の適用状況の透明化等に関する法律施行規則の一部改正に伴う経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第十九条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第十二条の規定による改正後の租税特別措置の適用状況の透明化等に関する法律施行規則第三条及び第五条の規定は、法人（法人税法第二条第八号に規定する人格のない社団等を含む。以下この条において同じ。）の施行日以後に開始する事業年度（旧事業年度を除く。）に係る法人税の申告について適用し、法人の施行日前に開始した事業年度（旧事業年度を含む。）に係る法人税の申告及び連結法人（旧法人税法第二条第十二号の七の二に規定する連結法人をいう。）の連結親法人事業年度（旧法人税法第十五条の二第一項に規定する連結親法人事業年度をいう。）が施行日前に開始した連結事業年度（改正法附則第百四十一条の規定による改正前の租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第六号に規定する連結事業年度をいう。）に係る法人税の申告については、なお従前の例による。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年三月三一日財務省令第二六号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、令和三年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第四条第一項に二号を加える改正規定（第八号に係る部分に限る。）及び次条第二項の規定は、令和四年四月一日から施行する。"]}]}]}]},{"tag":"Article","attr":{"Num":"2"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（経過措置）"]},{"tag":"ArticleTitle","attr":{},"children":["第二条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["別段の定めがあるものを除き、改正後の租税特別措置の適用状況の透明化等に関する法律施行規則（以下「新規則」という。）第四条の規定は、法人（法人税法（昭和四十年法律第三十四号）第二条第八号に規定する人格のない社団等を含む。以下同じ。）のこの省令の施行の日以後に終了する事業年度に係る法人税の申告及び連結法人（同法第二条第十二号の七の二に規定する連結法人をいう。以下この項において同じ。）の同日以後に終了する連結事業年度（租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第六号に規定する連結事業年度をいう。以下この項において同じ。）に係る法人税の申告について適用し、法人の同日前に終了した事業年度に係る法人税の申告及び連結法人の同日前に終了した連結事業年度に係る法人税の申告については、なお従前の例による。"]}]}]},{"tag":"Paragraph","attr":{"Num":"2"},"children":[{"tag":"ParagraphNum","attr":{},"children":["２"]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["新規則第四条第一項第八号の規定は、法人の令和四年四月一日以後に終了する事業年度に係る法人税の申告及び連結法人（所得税法等の一部を改正する法律（令和二年法律第八号。以下「令和二年改正法」という。）第三条の規定による改正前の法人税法第二条第十二号の七の二に規定する連結法人をいう。）の同日以後に終了する連結事業年度（令和二年改正法附則第百四十一条の規定による改正前の租税特別措置の適用状況の透明化等に関する法律第二条第一項第六号に規定する連結事業年度をいう。）に係る法人税の申告について適用する。"]}]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年三月三一日財務省令第三三号"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、令和三年四月一日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、第十二条の改正規定（租税特別措置の適用状況の透明化等に関する法律施行規則第四条第二項に十号を加える改正規定に係る部分（同項第九号中「、第六十八条の十五の六の二」を「から第六十八条の十五の七まで」に改める部分、同項第十号に係る部分及び同項第十七号に係る部分に限る。）に限る。）は、産業競争力強化法等の一部を改正する等の法律（令和三年法律第　　　号）の施行の日から施行する。"]}]}]}]},{"tag":"SupplProvision","attr":{"AmendLawNum":"令和三年四月一五日財務省令第四四号","Extract":"true"},"children":[{"tag":"SupplProvisionLabel","attr":{},"children":["附　則"]},{"tag":"Article","attr":{"Num":"1"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（施行期日）"]},{"tag":"ArticleTitle","attr":{},"children":["第一条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1","WritingMode":"vertical"},"children":["この省令は、公布の日から施行する。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2","WritingMode":"vertical"},"children":["ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。"]}]},{"tag":"Item","attr":{"Num":"1"},"children":[{"tag":"ItemTitle","attr":{},"children":["一"]},{"tag":"ItemSentence","attr":{},"children":[{"tag":"Column","attr":{"Num":"1"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["第二条第十五号の改正規定、同号を同条第十三号とし、同号の次に一号を加える改正規定（同条第十五号を同条第十三号とする部分を除く。）、同条第三十四号ヘの改正規定（「第四十二条の五第一項、」及び「、第四十二条の十二の三第一項」を削る部分を除く。）、同条第三十六号を同条第三十四号とし、同号の次に一号を加える改正規定（同条第三十六号を同条第三十四号とする部分を除く。）、同条第七十二号を同条第七十号とし、同号の次に一号を加える改正規定（同条第七十二号を同条第七十号とする部分を除く。）、同条第九十九号を同条第九十六号とし、同号の次に一号を加える改正規定（同条第九十九号を同条第九十六号とする部分を除く。）、同条第百十八号ヘの改正規定（「第六十八条の十第一項、」及び「、第六十八条の十五の四第一項」を削る部分を除く。）、同条第百二十号を同条第百十七号とし、同号の次に一号を加える改正規定（同条第百二十号を同条第百十七号とする部分を除く。）、同条第百五十六号を同条第百五十三号とし、同号の次に一号を加える改正規定（同条第百五十六号を同条第百五十三号とする部分を除く。）、様式第一の記載要領第四号の表認定特定高度情報通信技術活用設備を取得した場合の特別償却の項の改正規定、同表認定特定高度情報通信技術活用設備を取得した場合の法人税額の特別控除の項の改正規定（「別表六（二十七）「１６」」を「別表六（三十）「１６」」に改める部分を除く。）、同項の次に次のように加える改正規定、同表特別償却不足額がある場合の償却限度額の計算の特例の項の改正規定、同表海外投資等損失準備金の項の次に次のように加える改正規定、同表認定特定非営利活動法人に対する寄附金の損金算入等の特例の項の次に次のように加える改正規定、様式第二の記載要領第四号の表認定特定高度情報通信技術活用設備を取得した場合の法人税額の特別控除の項の次に次のように加える改正規定、同表特別償却不足額がある場合の償却限度額の計算の特例の項の改正規定、同表海外投資等損失準備金の項の次に次のように加える改正規定及び同表認定特定非営利活動法人等に対する寄附金の損金算入の特例の項の次に次のように加える改正規定並びに次条第二項の規定"]}]},{"tag":"Column","attr":{"Num":"2"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":["産業競争力強化法等の一部を改正する等の法律（令和三年法律第"]}]},{"tag":"Column","attr":{"Num":"3"},"children":[{"tag":"Sentence","attr":{"Num":"1","WritingMode":"vertical"},"children":[]}]},{"tag":"Column","attr":{"Num":"4"},"children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