Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
第五条（事業税に関する経過措置）
The provisions of the proviso to Article 72-17, paragraph (1) of the New Act apply to individual enterprise tax for fiscal year 1987 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1986, the provisions then in force continue to govern.
新法第七十二条の十七第一項ただし書の規定は、昭和六十二年度分以後の年度分の個人の事業税について適用し、昭和六十一年度分までの個人の事業税については、なお従前の例による。
The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1988 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1987, the provisions then in force continue to govern.
新法第七十二条の十七第三項第一号の規定は、昭和六十三年度以後の年度分の個人の事業税について適用し、昭和六十二年度分までの個人の事業税については、なお従前の例による。
The provisions of Article 72-3, paragraph (1) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and with respect to corporate enterprise tax for business years that ended before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の三第一項の規定は、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 Act No. 94 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 October 1987, which the supplementary provisions (附則) of Act No. 94 of 1987 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)