第一項
Supplementary Provisions, Article 14, paragraph (1)
新所得税法第四十五条第一項（第六号に係る部分に限る。）の規定は、個人が施行日以後に課される同号に掲げるものについて適用する。
The provisions of Article 45, paragraph (1) of the new Income Tax Act (limited to the part concerning item (vi)) apply to the things set forth in that item which are imposed on an individual on or after the Effective Date.