第一項
Supplementary Provisions, Article 11, paragraph (1)
新所得税法第二百二十五条第一項（第十二号に係る部分に限る。）の規定は、附則第一条第五号に定める日以後に行われる信託受益権の譲渡について適用し、同日前に行われた信託受益権の譲渡については、なお従前の例による。
The provisions of Article 225, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xii)) apply to transfers of Beneficial Interests in a Trust made on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of Beneficial Interests in a Trust made before that date.