Supplementary Provisions, Article 3Application of Provisions on Enterprise Tax
第三条（事業税に関する規定の適用）
Except as provided in the following paragraph and paragraph (3), the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date (including corporate enterprise tax for a business year in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon a partial distribution of residual assets; the same applies hereinafter in this Article), and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date.
The provisions of Article 72-14, paragraphs (5) and (6) of the New Act and Article 9, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
The provisions of Article 72-22, paragraph (1), item (ii) and paragraph (3), and Article 72-48, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after May 1, 1974 and to corporate enterprise tax on liquidation income arising from dissolution or merger on or after that date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date and corporate enterprise tax on liquidation income arising from dissolution or merger before that date. In this case, with regard to the application of those provisions to corporate enterprise tax for business years ending during the period from that date to April 30, 1975, the phrase "3,500,000 yen" in those provisions is deemed to be replaced with "3,000,000 yen", and the phrase "7,000,000 yen" with "6,000,000 yen".
新法第七十二条の二十二第一項第二号及び第三項並びに第七十二条の四十八第一項の規定は、昭和四十九年五月一日以後に終了する事業年度分の法人の事業税及び同日以後の解散又は合併による清算所得に対する法人の事業税について適用し、同日前に終了した事業年度分の法人の事業税及び同日前の解散又は合併による清算所得に対する法人の事業税については、なお従前の例による。この場合において、同日から昭和五十年四月三十日までの間に終了する事業年度分の法人の事業税に係るこれらの規定の適用については、これらの規定中「三百五十万円」とあるのは「三百万円」と、「七百万円」とあるのは「六百万円」とする。
The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1974, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1973.
新法の規定中個人の事業税に関する部分は、昭和四十九年度分の個人の事業税から適用し、昭和四十八年度分までの個人の事業税については、なお従前の例による。
With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1974, the phrase "200,000 yen" in that item is deemed to be replaced with "192,500 yen".
新法第七十二条の十七第三項第一号の規定の適用については、昭和四十九年度分の個人の事業税に限り、同号中「二十万円」とあるのは、「十九万二千五百円」とする。
the New Actmachine translation
「新法」
This Act as amended by Act No. 19 of 1974.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1974, which the supplementary provisions (附則) of Act No. 19 of 1974 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)