第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第二十四条第一項及び第二十五条第一項（第三号及び第四号に係る部分に限る。）の規定は、施行日以後に行われる新所得税法第二十四条第一項に規定する株式分配について適用する。
The provisions of Article 24, paragraph (1) and Article 25, paragraph (1) (limited to the part concerning items (iii) and (iv)) of the New Income Tax Act apply to a share distribution as prescribed in Article 24, paragraph (1) of the New Income Tax Act that is carried out on or after the effective date.