第一項
Supplementary Provisions, Article 13, paragraph (1)
新所得税法第五十二条の規定は、個人が、平成十四年以後の各年において貸倒引当金勘定に繰り入れる金額について適用し、平成十三年以前の各年において貸倒引当金勘定に繰り入れた金額については、なお従前の例による。
The provisions of Article 52 of the new Income Tax Act apply to amounts that an individual transfers into a reserve account for bad debts in each year from 2002 onward, and the provisions then in force continue to govern amounts transferred into a reserve account for bad debts in each year up to and including 2001.