第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第四十五条第一項（第九号に係る部分に限る。）の規定は、施行日以後に終わった行為に係る同号に掲げるものについて適用し、施行日前に終わった行為に係る旧所得税法第四十五条第一項第九号に掲げるものについては、なお従前の例による。
Article 45, paragraph (1) of the new Income Tax Act (limited to the part concerning item (ix)) applies to what is set forth in that item in connection with acts that ended on or after the effective date, and the provisions then in force continue to govern what is set forth in Article 45, paragraph (1), item (ix) of the former Income Tax Act in connection with acts that ended before the effective date.