第一項
Supplementary Provisions, Article 6, paragraph (1)
新法第十条第一項（少額預金等の利子所得の非課税）の規定は、昭和四十二年七月一日以後に支払を受けるべき同項各号に掲げる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。
The provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits, etc.) of the new Act apply to interest or distributions of proceeds set forth in the items of that paragraph that are to be received on or after July 1, 1967, and the provisions then in force continue to govern such interest or distributions of proceeds that were to be received before that date.