第一項
Supplementary Provisions, Article 4, paragraph (1)
新所得税法第五十七条の四第一項の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる株式交換について適用し、施行日前に行われた株式交換については、なお従前の例による。
The provisions of Article 57-4, paragraph (1) of the new Income Tax Act apply to share exchanges carried out 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 share exchanges carried out before the effective date.