第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第百八十条の規定は、同条第一項に規定する法人が平成十六年七月一日以後に支払を受けるべき同項各号に定める国内源泉所得について適用し、旧所得税法第百八十条第一項に規定する法人が同日前に支払を受けるべき同項各号に定める国内源泉所得については、なお従前の例による。
The provisions of Article 180 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a corporation prescribed in that paragraph is to be paid on or after July 1, 2004, and the provisions then in force continue to govern domestic source income specified in the items of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.