第一項
Supplementary Provisions, Article 2, paragraph (1)
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第十一条の規定は、この法律の施行の日（以下「施行日」という。）以後に同条第一項若しくは第二項又は第三項に規定する内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が支払を受けるべき同条第一項に規定する公社債等の利子等について適用し、当該内国法人若しくは外国法人又は公益信託若しくは加入者保護信託が施行日前に支払を受けるべき第一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。）第十一条第一項に規定する公社債等の利子等については、なお従前の例による。
The provisions of Article 11 of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to interest and similar income from a public and corporate bond or similar interest prescribed in paragraph (1) of that Article which a Domestic Corporation or Foreign Corporation, or a charitable trust or participant protection trust, prescribed in paragraph (1) or (2), or paragraph (3), of that Article is to be paid on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern interest and similar income from a public and corporate bond or similar interest prescribed in Article 11, paragraph (1) of the Income Tax Act before amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") which that Domestic Corporation or Foreign Corporation, or charitable trust or participant protection trust, was to be paid before the effective date.