第一項
Supplementary Provisions, Article 25, paragraph (1)
新所得税法第二百二十四条の四（第二号に係る部分を除く。）の規定は、信託法施行日以後に行われる同条に規定する信託受益権の譲渡について適用し、信託法施行日前に行われた旧所得税法第二百二十四条の四に規定する信託受益権の譲渡については、なお従前の例による。
The provisions of Article 224-4 of the New Income Tax Act (excluding the part concerning item (ii)) apply to transfers of trust beneficial interests prescribed in that Article that are made on or after the effective date of the Trust Act, and the provisions then in force continue to govern transfers of trust beneficial interests prescribed in Article 224-4 of the Former Income Tax Act that were made before the effective date of the Trust Act.