第一項
Supplementary Provisions, Article 2, paragraph (1)
この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第十一条までにおいて「新所得税法」という。）の規定は、平成十七年分以後の所得税について適用し、平成十六年分以前の所得税については、なお従前の例による。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act" in the provisions up to Article 11 of the Supplementary Provisions) apply to income tax for 2005 and subsequent years, and the provisions then in force continue to govern income tax for 2004 and earlier years.