第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第五十七条の四第一項の規定は、個人が平成二十二年十月一日以後に行う同項に規定する株式交換又は適格株式交換による同項に規定する旧株の譲渡又は贈与について適用し、個人が同日前に行った第一条の規定による改正前の所得税法（以下附則第九条まで及び第四十九条において「旧所得税法」という。）第五十七条の四第一項に規定する株式交換による同項に規定する旧株の譲渡については、なお従前の例による。
Article 57-4, paragraph (1) of the new Income Tax Act applies to a transfer or gift of old shares as prescribed in that paragraph through a share exchange or qualified share exchange as prescribed in that paragraph which an individual effects on or after October 1, 2010, and the provisions then in force continue to govern a transfer of old shares as prescribed in Article 57-4, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 9 and in Article 49 of the Supplementary Provisions) through a share exchange as prescribed in that paragraph which an individual effected before that date.