第一項
Supplementary Provisions, Article 17, paragraph (1)
新所得税法第二百二十四条の三第三項の規定は、平成十三年四月一日以後に生ずる新所得税法第二十五条第一項各号に掲げる事由による新所得税法第二百二十四条の三第三項に規定する金銭その他の資産の交付について適用し、同日前に生じた当該各号に掲げる事由による当該資産の交付については、なお従前の例による。
The provisions of Article 224-3, paragraph (3) of the new Income Tax Act apply to the delivery of money or other assets prescribed in Article 224-3, paragraph (3) of the new Income Tax Act by reason of an event set forth in one of the items of Article 25, paragraph (1) of the new Income Tax Act which occurs on or after April 1, 2001, and the provisions then in force continue to govern the delivery of those assets by reason of an event set forth in those items which occurred before that date.