第一項
Supplementary Provisions, Article 2, paragraph (1)
第一条の規定による改正後の所得税法（以下附則第十条まで及び第五十八条において「新所得税法」という。）第七条第一項（第二号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に行う有価証券の譲渡により生ずる所得について適用し、施行日前に行った有価証券の譲渡により生ずる所得については、なお従前の例による。
The provisions of Article 7, paragraph (1) (limited to the part concerning item (ii)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 10 and in Article 58 of the Supplementary Provisions) apply to income arising from a transfer of Securities made on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern income arising from a transfer of Securities made before the effective date.