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（以下附則第九条までにおいて「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 9 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.