Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding two months from the date of promulgation.
この法律は、公布の日から起算して二月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 5Partial Amendment of the Corporation Tax Act
第五条（法人税法の一部改正）
The Corporation Tax Act (Act No. 34 of 1965) is partially amended as follows.
法人税法（昭和四十年法律第三十四号）の一部を次のように改正する。
The provisions of Article 4, paragraph (3) of the Corporation Tax Act as amended by the provisions of the preceding paragraph apply to corporation tax on income for a business year of the Corporation ending on or after the date on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and with regard to corporation tax on income for a business year of the Corporation that ended before the Effective Date, the provisions then in force continue to govern.
With regard to the application of the provisions of the preceding paragraph to the business year of the Corporation that contains the Effective Date, notwithstanding the provisions of Article 13, paragraph (1) of the Corporation Tax Act, the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.