`(ii) by substituting `any property described in section 168(f)(3)' for `any qualified film' in subparagraph (A)(i)(II) thereof, and
」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」」＜第２章　物質の構成粒子＞（教p19-）