Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of October 1, 1987.
この法律は、昭和六十二年十月一日から施行する。
Supplementary Provisions, Article 10Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十条（法人税法の一部改正に伴う経過措置）
With regard to the application of the provisions of the Corporation Tax Act and other laws and regulations concerning corporation tax to the business year of the Fund for Adverse Drug Reaction Relief and Research Promotion that contains the Effective Date, 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.
施行日の属する医薬品副作用被害救済・研究振興基金の事業年度に関する法人税法その他法人税に関する法令の規定の適用については、その事業年度の開始の日から施行日の前日までの期間及び施行日からその事業年度の末日までの期間をそれぞれ一の事業年度とみなす。