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 of the New Act (limited to the part relating to paragraph (2), items (ii), (iv) and (v)) apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and with regard to social insurance medical care prescribed in Article 72-23, paragraph (2) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") provided before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の二十三（第二項第二号、第四号及び第五号に係る部分に限る。）の規定は、この法律の施行の日（以下「施行日」という。）以後に行われる同項に規定する社会保険診療について適用し、施行日前に行われた第一条の規定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。
With regard to the calculation of the tax base of the capital levy of enterprise tax for Kansai International Airport Co., Ltd. and the designated land developer prescribed in Article 9, paragraph (4) of the Supplementary Provisions of the Former Act for business years ending before July 1, 2012, the provisions then in force continue to govern.
平成二十四年七月一日前に終了する事業年度分の関西国際空港株式会社及び旧法附則第九条第四項に規定する指定造成事業者に対する事業税の資本割の課税標準の算定については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 17 of 2012.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 17 of 2012, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 17 of 2012 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)