第一項
Supplementary Provisions, Article 28, paragraph (1)
新所得税法第二百二十七条の規定は、信託法施行日以後に提出する同条に規定する計算書について適用し、信託法施行日前に提出した旧所得税法第二百二十七条に規定する計算書については、なお従前の例による。
Article 227 of the new Income Tax Act applies to the accounting statements prescribed in that Article which are submitted on or after the effective date of the Trust Act, and the provisions then in force continue to govern the accounting statements prescribed in Article 227 of the former Income Tax Act which were submitted before the effective date of the Trust Act.