第一項
Supplementary Provisions, Article 8, paragraph (1)
新所得税法第五十七条の四（第一項及び第二項に係る部分に限る。）の規定は、個人が平成十八年十月一日以後に行う同条第一項に規定する株式交換による同項に規定する旧株の譲渡又は同条第二項に規定する株式移転による同項に規定する旧株の譲渡について適用する。
The provisions of Article 57-4 of the New Income Tax Act (limited to the part concerning paragraphs (1) and (2)) apply to a transfer of old shares prescribed in paragraph (1) of that Article through a share exchange prescribed in that paragraph, or a transfer of old shares prescribed in paragraph (2) of that Article through a share transfer prescribed in that paragraph, that an individual conducts on or after October 1, 2006.