第一項
Supplementary Provisions, Article 3, paragraph (1)
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第四十八条の二の規定は、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。以下附則第九十一条までにおいて同じ。）以後の所得税について適用する。
The provisions of Article 48-2 of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to income tax for tax year 2019 (meaning the tax year covering the period from January 1, 2019 to December 31, 2019; the same applies in the provisions up to Article 91 of the Supplementary Provisions) and subsequent tax years.