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Supplementary Provisions, Article 2Transitional Measures Concerning Enterprise Tax

第二条(事業税に関する経過措置)

The provisions of Article 72, paragraph (5), item (x) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply from individual enterprise tax to be imposed on income from business during 1985 and later years, and for individual enterprise tax imposed on income from business during 1984 and earlier years, the provisions then in force continue to govern.

の規定による改正後の地方税法(以下「新法」という。)の規定は、昭和六十年以後の年の年中における事業の所得に対して課すべき個人の事業税から適用し、昭和五十九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。

For corporate enterprise tax imposed on businesses conducted by salt industry associations existing at the time of enforcement of this Act, the provisions then in force continue to govern.

この法律の施行の際現に存する塩業組合が行う事業に対して課する法人の事業税については、なお従前の例による。

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