第一項
Supplementary Provisions, Article 4, 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。）第四十二条第一項の規定は、個人がこの法律の施行の日（以下「施行日」という。）以後に交付を受ける同項に規定する国庫補助金等について適用し、個人が施行日前に交付を受けた旧所得税法第四十二条第一項に規定する国庫補助金等については、なお従前の例による。
The provisions of Article 42, paragraph (1) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to government subsidies or their equivalent prescribed in that paragraph that an individual receives 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 government subsidies or their equivalent prescribed in Article 42, paragraph (1) of the former Income Tax Act that an individual received before the effective date.