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、第一条の規定による改正後の所得税法（以下「新所得税法」という。）の規定は、昭和六十四年分以後の所得税について適用し、昭和六十三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 by the provisions of Article 1 (hereinafter referred to as "the new Income Tax Act") apply to income tax for tax year 1989 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1988 and prior tax years.