第一項
Supplementary Provisions, Article 20, paragraph (1)
新所得税法第二百三十八条第一項の規定は、施行日以後にする同項に規定する違反行為について適用し、施行日前にした旧所得税法第二百三十八条第一項に規定する違反行為については、なお従前の例による。
The provisions of Article 238, paragraph (1) of the new Income Tax Act apply to violations prescribed in that paragraph committed on or after the Effective Date, and the provisions then in force continue to govern violations prescribed in Article 238, paragraph (1) of the former Income Tax Act committed before the Effective Date.