1 article
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, paragraph (5) of the New Act apply to individual enterprise tax imposed on income from business during the years beginning with 1997, and with regard to individual enterprise tax imposed on income from business during the years up to and including 1996, the provisions then in force continue to govern.
新法第七十二条第五項の規定は、平成九年以後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適用し、平成八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。
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the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 1997.
Short name set inSupplementary Provisions, Article 2, paragraph (1)