第一項
Supplementary Provisions, Article 5, paragraph (1)
新法第五十七条第二項（事業に専従する親族がある場合の必要経費の特例等）及び第百四十四条（青色申告の承認の申請）（新法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定（これらの規定に規定する事業又は業務を開始した場合に係る部分に限る。）は、施行日以後に当該事業又は業務を開始する場合について適用し、同日前に当該事業又は業務を開始した場合については、なお従前の例による。
The provisions of Article 57, paragraph (2) (Special Provisions on Necessary Expenses If Relatives Work Exclusively for a Resident) and Article 144 (Application for Approval to File a Blue Return) of the new Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the new Act) (limited to the parts concerning cases in which the business or operations prescribed in those provisions are commenced) apply in cases in which such business or operations are commenced on or after the effective date, and the provisions then in force continue to govern cases in which such business or operations were commenced before that date.