第一項
Supplementary Provisions, Article 4, paragraph (1)
新法第九条第一項第五号（非課税所得）の規定は、この法律の施行の日（以下「施行日」という。）以後に受けるべき同号に掲げる通勤手当について適用し、同日前に受けるべき当該通勤手当については、なお従前の例による。
Article 9, paragraph (1), item (v) (Nontaxable Income) of the new Act applies to commuting allowances set forth in that item which are to be received on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern such commuting allowances which are to be received before that date.