第一項
Supplementary Provisions, Article 13, paragraph (1)
新所得税法第八十条第一項の規定は、昭和六十三年分以後の所得税について適用し、昭和六十二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 80, paragraph (1) of the new Income Tax Act apply to income tax for tax year 1988 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1987 and prior tax years.