第一項
Supplementary Provisions, Article 2, paragraph (1)
改正後の所得税法（以下「新法」という。）の規定は、別段の定めがあるものを除き、昭和四十六年分以後の所得税について適用し、昭和四十五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 the Income Tax Act as amended (hereinafter referred to as "the new Act") apply, except as otherwise provided, to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and earlier years.