第一項
Supplementary Provisions, Article 5, paragraph (1)
新法第九条第一項第二号（非課税所得）の規定は、施行日以後に支払を受けるべき同号に規定する預貯金又は合同運用信託の利子又は収益の分配について適用し、同日前に支払を受けるべき当該利子又は収益の分配については、なお従前の例による。
Article 9, paragraph (1), item (ii) (Nontaxable Income) of the new Act applies to interest on Deposits and Savings or distributions of proceeds from a Jointly Managed Trust as prescribed in that item which are to be received on or after the effective date, and the provisions then in force continue to govern such interest or distributions of proceeds which are to be received before that date.