第四条（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定）
Supplementary Provisions, Article 4Transitional Provisions Concerning the Imposition of Income Tax on Prize Money Received by Domestic Corporations
The provisions of Article 5, paragraph (3) (Tax Liability of Domestic Corporations), Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), Article 175 (Tax Rate for a Domestic Corporation's Income Taxes), Article 212, paragraph (3) (Obligation to Withhold Taxes from the Income of Domestic Corporations), and Article 213, paragraph (2) (Amount of Taxes Withheld from the Income of Domestic Corporations) of the New Act (limited to the parts concerning the prize money set forth in Article 174, item (v) of the New Act) apply to such prize money received on or after January 1, 1968.
略称規定附則第二条第一項
この附則において別段の定めがあるものを除き、改正後の所得税法（以下「新法」という。）の規定は、昭和四十二年分以後の所得税について適用し、昭和四十一年分以前の所得税については、なお従前の例による。
わかりやすく言うと
昭和四十二年法律第二十号によって改正された後の所得税法のことです。