Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act (excluding Article 9, paragraph (13) of the Supplementary Provisions of the New Act) concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph), and, for corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定（新法附則第九条第十三項の規定を除く。）中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに施行日前の解散による清算所得に対する事業税については、なお従前の例による。
For individual enterprise tax for fiscal year 2006 and earlier imposed on the business listed in Article 72-2, paragraph (9), item (iv) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.
この法律による改正前の地方税法（以下「旧法」という。）第七十二条の二第九項第四号に掲げる事業に対して課する平成十八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。
For social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern.
施行日前に行われた旧法第七十二条の二十三第二項に規定する社会保険診療については、なお従前の例による。
In the application of Article 72-49-13, paragraph (1), item (iv) of the New Act during the period from the Effective Date to the day before the Effective Date of the Trust Act, the phrase "Article 72-2, paragraph (10), item (v)" in that item is deemed to be replaced with "Article 72-2, paragraph (9), item (v)".
施行日から信託法の施行の日の前日までの間における新法第七十二条の四十九の十三第一項第四号の規定の適用については、同号中「第七十二条の二第十項第五号」とあるのは、「第七十二条の二第九項第五号」とする。
For corporate enterprise tax for business years ending on or before May 14, 2007 imposed on the electricity supply business conducted by Okinawa Electric Power Company, Incorporated prescribed in Article 9-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第九条の二第一項に規定する沖縄電力株式会社が行う電気供給業に対して課する平成十九年五月十四日以前に終了する事業年度に係る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. 4 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2007, which the supplementary provisions (附則) of Act No. 4 of 2007 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 4 of 2007 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)