第一項
Supplementary Provisions, Article 4, paragraph (1)
この法律の施行の日（以下「施行日」という。）前に第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第六十五条第一項に規定するリース譲渡を行った個人の令和七年分以前の所得税については、なお従前の例による。
The provisions then in force continue to govern income tax for 2025 and prior years of an individual who, before the date on which this Act comes into effect (hereinafter referred to as "the effective date"), made a lease transfer as prescribed in Article 65, paragraph (1) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act").