第一項
Supplementary Provisions, Article 18, paragraph (1)
新所得税法第二百二十四条の五第一項の規定は、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で附則第一条第九号に定める日以後に行われるものについて適用し、旧所得税法第二百二十四条の五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で同日前に行われたものについては、なお従前の例による。
The provisions of Article 224-5, paragraph (1) of the new Income Tax Act apply to a payment of the difference or other settlement prescribed in paragraph (2) of that Article in connection with a futures contract prescribed in that paragraph that is made on or after the date specified in Article 1, item (ix) of the Supplementary Provisions, and the provisions then in force continue to govern a payment of the difference or other settlement prescribed in Article 224-5, paragraph (2) of the former Income Tax Act in connection with a futures contract prescribed in that paragraph that was made before that date.