Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of September 1, 1988.
この法律は、昭和六十三年九月一日から施行する。
Supplementary Provisions, Article 13Transitional Measures Accompanying the Partial Amendment of the Corporation Tax Act
第十三条（法人税法の一部改正に伴う経過措置）
The provisions of Article 84 of the Corporation Tax Act as amended by the provisions of the preceding Article apply to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. beginning on or after September 1, 1988, and with regard to corporation tax on the retirement pension fund for a business year of a domestic corporation conducting retirement pension business, etc. that began before that date, the provisions then in force continue to govern.