第一項
Supplementary Provisions, Article 12, paragraph (1)
新所得税法第二十五条の規定は、平成十三年四月一日以後に生ずる同条第一項各号に掲げる事由により交付を受ける金銭その他の資産について適用し、同日前に生じた第二条の規定による改正前の所得税法（以下「旧所得税法」という。）第二十五条第一項各号に規定する事由により交付を受ける当該各号に掲げる金銭その他の資産については、なお従前の例による。
The provisions of Article 25 of the new Income Tax Act apply to money or other assets delivered by reason of an event set forth in one of the items of paragraph (1) of that Article which occurs on or after April 1, 2001, and the provisions then in force continue to govern the money or other assets set forth in the items of Article 25, paragraph (1) of the Income Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as "the former Income Tax Act") that are delivered by reason of an event prescribed in those items which occurred before that date.