Supplementary Provisions, Article 4Transitional Measures Concerning Enterprise Tax
第四条（事業税に関する経過措置）
The provisions of Article 72, paragraphs (5), (7) and (8) of the New Act apply beginning with individual enterprise tax imposed on income from business during the year 1981 and subsequent years, and for individual enterprise tax imposed on income from business during the year 1980 and earlier years, the provisions then in force continue to govern.
新法第七十二条第五項、第七項及び第八項の規定は、昭和五十六年以後の年の年中における事業の所得に対して課する個人の事業税から適用し、昭和五十五年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。
The provisions of Article 9, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force with respect to individual enterprise tax for fiscal years up to and including fiscal year 1980.
第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第四項の規定は、昭和五十五年度分までの個人の事業税については、なおその効力を有する。
At the time of the enforcement of this Act, if a National Health Insurance Society, a Federation of National Health Insurance Associations, a health insurance society or the National Federation of Health Insurance Societies has been continuously carrying on, since before the Effective Date, a business that falls under the profit-making business prescribed in Article 72-5, paragraph (4) of the New Act, that business is deemed to have been newly commenced on the Effective Date, and the provisions of paragraph (1) of that Article apply.
この法律の施行の際、国民健康保険組合若しくは国民健康保険団体連合会又は健康保険組合若しくは健康保険組合連合会が施行日前から引き続き新法第七十二条の五第四項に規定する収益事業に該当する事業を営んでいる場合には、当該事業は、施行日において新たに開始されたものとみなして、同条第一項の規定を適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 15 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1981, which the supplementary provisions (附則) of Act No. 15 of 1981 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 15 of 1981 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
health insurance society
健康保険組合
A corporation that runs the health insurance of the insured persons who are its members; it and the Japan Health Insurance Association (全国健康保険協会) are the two insurers of health insurance (Health Insurance Act, Articles 4, 6 and 9). It is made up of the employers of the workplaces it covers, the insured persons they employ and its insured persons with optional and continued coverage (Article 8). An employer that regularly employs at least the number of insured persons a Cabinet Order (政令) sets, or employers that reach that number together, may set one up: they draw up its constitution (規約) with the consent of at least half of the insured persons at each workplace concerned, and obtain the authorization of the Minister of Health, Labour and Welfare (Articles 11 and 12).
Written by AI using Health Insurance Act, Arts. 4, 6, 8, 9, 11, 12 as a reference.