第一項
Supplementary Provisions, Article 1, paragraph (1)
この法律は、昭和四十二年六月一日から施行する。ただし、所得税法第十条（少額預金等の利子所得の非課税）の改正規定は、同年七月一日から施行する。
This Act comes into effect on June 1, 1967; provided, however, that the provisions amending Article 10 (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the Income Tax Act come into effect on July 1 of that year.