Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the portion relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to the specified shares, etc. prescribed in Article 55, paragraph (1) of that Act that a corporation acquires on or after April 1, 1980 (hereinafter referred to as the "Effective Date"), and for the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 9 of 1980) that a corporation acquired before the Effective Date, and the specified overseas construction work prescribed in Article 55, paragraph (2) of the Act on Special Measures Concerning Taxation prior to that amendment relating to a specified overseas construction contract prescribed in that paragraph that a corporation concluded before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の昭和五十五年四月一日（以下「施行日」という。）以後に取得する同条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（昭和五十五年法律第九号）による改正前の租税特別措置法第五十五条第一項に規定する特定株式等及び法人が施行日前に締結した同条第二項に規定する特定海外工事契約に係る同項に規定する特定海外工事については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1980.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1980, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)