Supplementary Provisions, Article 9Transitional Measures Concerning Enterprise Tax

The provisions of Article 72-5, paragraph (1), item (iv), the proviso to Article 72-14, paragraph (1) (limited to the portion concerning federations of agricultural cooperatives) and Article 72-22, paragraph (4), item (i) 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 due to dissolution or merger on or after the Effective Date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax payable by reason of a partial distribution of residual assets; the same applies hereinafter in this Article), and for corporate enterprise tax for business years that ended before the Effective Date and corporate enterprise tax on liquidation income due to dissolution or merger before the Effective Date, the provisions then in force continue to govern.