第一項
Supplementary Provisions, Article 6, paragraph (1)
新所得税法第十三条第一項本文の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託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、新法信託を含む。）の信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）の信託財産に帰せられる収入及び支出については、なお従前の例による。
The provisions of the main clause of Article 13, paragraph (1) of the New Income Tax Act apply to the assets and liabilities belonging to the trust property of a trust that takes effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act, and including a new-law trust) and to the revenue and expenses attributed to that trust property, and the provisions then in force continue to govern the income and expenditure attributed to the trust property of a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust).