第一項
Supplementary Provisions, Article 7, paragraph (1)
新所得税法第十四条の規定は、信託法施行日以後に支払を受けるべき同条第一項に規定する利子等について適用し、信託法施行日前に支払を受けるべき旧所得税法第十四条第一項に規定する利子等については、なお従前の例による。
The provisions of Article 14 of the New Income Tax Act apply to interest, etc. prescribed in paragraph (1) of that Article that is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern interest, etc. prescribed in Article 14, paragraph (1) of the Former Income Tax Act that is to be received before the effective date of the Trust Act.