第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第四十一条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に行う同条に規定する権利の譲渡について適用する。
The provisions of Article 41-2 of the new Income Tax Act apply to a transfer of a right prescribed in that Article that is made on or after the date on which this Act comes into effect (hereinafter referred to as the "effective date").