第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第二章の二の規定は、信託法施行日以後に効力が生ずる法人課税信託（遺言によってされた信託に該当するものにあっては信託法施行日以後に遺言がされたものに限り、新法信託に該当するものを含む。）について適用する。
The provisions of Chapter II-2 of the New Income Tax Act apply to Trusts Subject to Corporate Taxation that take effect on or after the effective date of the Trust Act (for those falling under trusts created by will, limited to those for which the will was made on or after the effective date of the Trust Act, and including those falling under new-law trusts).