Supplementary Provisions, Article 2, paragraph (1)
第一項
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the new Income Tax Act") apply to income tax for 1995 and subsequent years, and the provisions then in force continue to govern income tax for 1994 and earlier years.
この附則に別段の定めがあるものを除き、第二条の規定による改正後の所得税法（以下「新所得税法」という。）の規定は、平成七年分以後の所得税について適用し、平成六年分以前の所得税については、なお従前の例による。