第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第二十四条第二項の規定は、昭和六十四年四月一日以後に支払う同項に規定する元本を取得するために要した負債の利子について適用し、同日前に支払つた旧所得税法第二十四条第二項に規定する元本を取得するために要した負債の利子については、なお従前の例による。
The provisions of Article 24, paragraph (2) of the new Income Tax Act apply to interest on debts incurred to acquire principal prescribed in that paragraph which is paid on or after April 1, 1989, and the provisions then in force continue to govern interest on debts incurred to acquire principal prescribed in Article 24, paragraph (2) of the former Income Tax Act which was paid before that date.