第一項
Supplementary Provisions, Article 12, paragraph (1)
新所得税法第七十八条第三項の規定は、昭和六十二年十月一日以後に個人が支出する同項に規定する金銭について適用する。
The provisions of Article 78, paragraph (3) of the new Income Tax Act apply to money prescribed in that paragraph which an individual expends on or after October 1, 1987.