第一項
Supplementary Provisions, Article 24, paragraph (1)
新所得税法第二百二十四条の三第一項（同条第三項において準用する場合を含む。）の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる同条第二項に規定する株式等の譲渡又は同条第三項に規定する金銭等の交付について適用し、施行日前に行われた旧所得税法第二百二十四条の三第二項に規定する株式等の譲渡又は同条第三項に規定する金銭等の交付については、なお従前の例による。
The provisions of Article 224-3, paragraph (1) of the New Income Tax Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) apply to transfers of shares, etc. prescribed in paragraph (2) of that Article or deliveries of money, etc. prescribed in paragraph (3) of that Article that are made 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 transfers of shares, etc. prescribed in Article 224-3, paragraph (2) of the Former Income Tax Act or deliveries of money, etc. prescribed in paragraph (3) of that Article that were made before the effective date.