Supplementary Provisions, Article 22Transitional Measures Concerning the International Science and Technology Exposition
第二十二条（国際科学技術博覧会に関する経過措置）
The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the New Act (limited to the portion relating to corporate prefectural inhabitant tax and municipal inhabitant tax) apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending on or after the Effective Date, or to the period under Article 53, paragraph (5) or Article 321-8, paragraph (5) of the New Act, and for corporate prefectural inhabitant tax or municipal inhabitant tax relating to business years ending before the Effective Date or those periods, the provisions then in force continue to govern.
新法附則第三十七条第二項（法人の道府県民税及び市町村民税に関する部分に限る。）の規定は、施行日以後に終了する事業年度又は新法第五十三条第五項若しくは第三百二十一条の八第五項の期間に係る法人の道府県民税又は市町村民税について適用し、施行日前に終了した事業年度又はこれらの期間に係る法人の道府県民税又は市町村民税については、なお従前の例による。
The provisions of Article 37, paragraph (3) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income arising from dissolution or merger on or after the Effective Date, and for corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from dissolution or merger before the Effective Date, the provisions then in force continue to govern.
新法附則第三十七条第三項の規定は、施行日以後に終了する事業年度分の法人の事業税及び施行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、施行日前に終了した事業年度分の法人の事業税及び施行日前の解散又は合併による清算所得に対する事業税については、なお従前の例による。
The provisions of Article 37, paragraph (4) of the Supplementary Provisions of the New Act apply to real property acquisition tax to be imposed on the acquisition of the real property prescribed in that paragraph on or after the Effective Date, and for real property acquisition tax imposed on the acquisition of the real property prescribed in that paragraph before the Effective Date, the provisions then in force continue to govern.
新法附則第三十七条第四項の規定は、施行日以後の同項に規定する不動産の取得に対して課すべき不動産取得税について適用し、施行日前の同項に規定する不動産の取得に対して課する不動産取得税については、なお従前の例による。
The provisions of Article 37, paragraph (7) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on the acquisition of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on the acquisition of motor vehicles before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 37, paragraph (10) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after January 1, 1985.
新法附則第三十七条第十項の規定は、昭和六十年一月一日以後に使用する電気に対して課すべき電気税について適用する。
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1984, which the supplementary provisions (附則) of Act No. 7 of 1984 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1984.
Short name set inSupplementary Provisions, Article 3, paragraph (1)