第一項
Supplementary Provisions, Article 7, paragraph (1)
新法第五十七条第一項（同項の親族の範囲に関する部分を除く。）及び第二項（事業に専従する親族がある場合の必要経費の特例等）の規定は、昭和四十三年分以後の所得税について適用し、昭和四十二年分以前の所得税については、なお従前の例による。
The provisions of Article 57, paragraph (1) (excluding the part concerning the scope of relatives referred to in that paragraph) and paragraph (2) (Special Provisions on Necessary Expenses If There Are Relatives Working Exclusively in the Business, etc.) of the new Act apply to income tax for 1968 and subsequent years, and the provisions then in force continue to govern income tax for 1967 and earlier years.