第一項
Supplementary Provisions, Article 10, paragraph (1)
新所得税法第二百二十四条の四の規定は、附則第一条第五号に定める日以後に行われる新所得税法第二百二十四条の四に規定する信託受益権（次条において「信託受益権」という。）の譲渡について適用する。
The provisions of Article 224-4 of the new Income Tax Act apply to transfers of beneficial interests in a trust prescribed in Article 224-4 of the new Income Tax Act (referred to as a "Beneficial Interest in a Trust" in the following Article) which are made on or after the date specified in Article 1, item (v) of the Supplementary Provisions.