第一項
Supplementary Provisions, Article 4, paragraph (1)
新法第三十二条第二項（山林所得）及び第三十三条第三項第一号（短期譲渡所得）の規定は、昭和四十五年分以後の所得税について適用し、昭和四十四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 32, paragraph (2) (Timber Income) and Article 33, paragraph (3), item (i) (Short-Term Capital Gains) of the new Act apply to income tax for 1970 and subsequent years, and the provisions then in force continue to govern income tax for 1969 and earlier years.