第一項
Supplementary Provisions, Article 6, paragraph (1)
新所得税法第四十五条第一項（第十二号に係る部分に限る。）の規定は、附則第一条第十号に定める日以後に行われた行為に係る同項第十二号に掲げるものについて適用する。
The provisions of Article 45, paragraph (1) of the new Income Tax Act (limited to the part concerning item (xii)) apply to what is set forth in item (xii) of that paragraph that relates to an act committed on or after the date specified in Article 1, item (x) of the Supplementary Provisions.