第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第六十六条の規定は、個人が平成二十一年一月一日以後に着手する同条第一項に規定する工事（経過措置工事を除く。）について適用し、個人が同日前に着手した旧所得税法第六十六条第一項に規定する工事（経過措置工事を含む。）については、なお従前の例による。
Article 66 of the new Income Tax Act applies to construction work prescribed in paragraph (1) of that Article (other than transitional construction work) which an individual begins on or after January 1, 2009, and the provisions then in force continue to govern construction work prescribed in Article 66, paragraph (1) of the former Income Tax Act (including transitional construction work) which an individual began before that date.