第一項
Supplementary Provisions, Article 7, paragraph (1)
新所得税法第五十七条の三第一項の規定は、個人が施行日以後に行う同項に規定する外貨建取引（次項において「外貨建取引」という。）について適用する。
The provisions of Article 57-3, paragraph (1) of the new Income Tax Act apply to transactions in a foreign currency prescribed in that paragraph (referred to as "transactions in a foreign currency" in the following paragraph) that an individual conducts on or after the effective date.