第一項
Supplementary Provisions, Article 2, paragraph (1)
この附則に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、昭和四十八年分以後の所得税について適用し、昭和四十七年分以前の所得税については、なお従前の例による。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended (hereinafter referred to as "the new Act") apply to income tax for 1973 and subsequent years, and the provisions then in force continue to govern income tax for 1972 and earlier years.