第一項
Supplementary Provisions, Article 2, paragraph (1)
この附則に別段の定めがあるものを除き、第一条の規定による改正後の所得税法（以下附則第十八条まで及び第八十一条において「新所得税法」という。）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下附則第八十一条までにおいて同じ。）以前の所得税については、なお従前の例による。
Except as otherwise provided in these Supplementary Provisions, the provisions of the Income Tax Act as amended by Article 1 (hereinafter referred to as the "New Income Tax Act" up to Article 18 and in Article 81 of the Supplementary Provisions) apply to income tax for tax year 2020 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year covering the period from January 1, 2019 to December 31, 2019; the same applies hereinafter up to Article 81 of the Supplementary Provisions) and earlier tax years.