第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第二条第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後の新所得税法第七条第一項第一号から第三号までに定める所得について適用し、施行日前の第一条の規定による改正前の所得税法（以下附則第二十二条までにおいて「旧所得税法」という。）第七条第一項第一号から第三号までに定める所得については、なお従前の例による。
The provisions of Article 2, paragraph (1), item (iv) of the New Income Tax Act apply to the income specified in Article 7, paragraph (1), items (i) through (iii) of the New Income Tax Act on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern the income specified in Article 7, paragraph (1), items (i) through (iii) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 22 of the Supplementary Provisions) before the effective date.