Supplementary Provisions, Article 4, paragraph (1)
第一項
The provisions of Article 92, paragraph (1) (Dividend Tax Credits) of the new Act apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.
新法第九十二条第一項（配当控除）の規定は、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。