Supplementary Provisions, Article 4Transitional Measures Concerning Enterprise Tax
第四条(事業税に関する経過措置)
The provisions of Article 9, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.
旧法附則第九条第三項の規定は、施行日前に開始した事業年度分の法人の事業税については、なおその効力を有する。
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 4 of 2000 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2000, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2000) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (3)