Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-23-4 of the New Act apply to the amount to be refunded relating to the implementation of a tax treaty prescribed in Article 72-23-4, paragraph (1) of the New Act that arises in connection with a reassessment under Article 72-39, paragraph (1) or (3) or Article 72-41, paragraph (1) or (3) of the New Act made on or after the Effective Date (excluding a reassessment made on the basis of a request for reassessment made before the Effective Date).
新法第七十二条の二十三の四の規定は、施行日以後にする新法第七十二条の三十九第一項若しくは第三項又は第七十二条の四十一第一項若しくは第三項の規定による更正（施行日前にされた更正の請求に基づいてするものを除く。）に伴い生ずることとなる新法第七十二条の二十三の四第一項に規定する租税条約の実施に係る還付すべき金額について適用する。
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 15 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1994, which the supplementary provisions (附則) of Act No. 15 of 1994 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)