b) For every g∈C (SpA(f(x))), one has (g∘f)(x)=g(f(x)).
Since f(x) belong to the full subalgebra B of A, one has SpA(f(x))= SpB(f(x)) (Prop. 5 of I, p. 106). The isomorphism f↦f(x) of C(SpA(x)) into B preserves the spectrum; hence one has SpB(f(x))= SpC(SpA(x))(f)=f(SpA(x)) (Example 3 of I, p. 17). This proves assertion a).
The mapping g↦(g∘f)(x) is a unital morphism of involutive algebras of C(SpA(f(x))) into A which transforms the identical function on SpA(f(x)) into f(x). By Prop. 7, one has therefore (g∘f)(x)=g(f(x)) for every g∈C (SpA(f(x))).
Bourbaki sets the proof directly after the statement, and the corpus does not separate them, so what is above is the statement and its proof together.