第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第七十条の二及び第七十一条の二の規定は、この法律の施行の日（以下「施行日」という。）以後に発生する新所得税法第七十条の二第一項に規定する特定非常災害について適用する。
The provisions of Articles 70-2 and 71-2 of the new Income Tax Act apply to a specified extraordinary Disaster as prescribed in Article 70-2, paragraph (1) of the new Income Tax Act that occurs on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").