第一項
Supplementary Provisions, Article 6, paragraph (1)
新所得税法第二百二十四条の五の規定は、同条第二項に規定する先物取引に係る同項に規定する差金等決済（次条において「先物取引に係る差金等決済」という。）で平成二十一年一月一日以後に行われるものについて適用する。
Article 224-5 of the new Income Tax Act applies to the payment of the difference or other settlement as prescribed in paragraph (2) of that Article of a futures contract as prescribed in that paragraph (referred to as "Paying the Difference or Otherwise Settling a Futures Contract" in the following Article) which is effected on or after January 1, 2009.