Supplementary Provisions, Article 9
第九条
Except as otherwise specially provided, the provisions of the 2016 New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
The provisions of Article 72-23, paragraph (4) of the April 2018 New Act apply to the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 New Act that arose in a business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ix)-2 of the Supplementary Provisions (excluding a period that falls within a consolidated business year (meaning a consolidated business year prescribed in Article 15-2 of the Corporation Tax Act; the same applies hereinafter in this paragraph)) or to the individual deficit prescribed in that paragraph that arose in a business year beginning on or after that date (limited to a period that falls within a consolidated business year), and the provisions then in force continue to govern the deficit prescribed in Article 72-23, paragraph (4) of the April 2018 Former Act that arose in a business year beginning before that date (excluding a period that falls within a consolidated business year) or the individual deficit prescribed in that paragraph that arose in a business year beginning before that date (limited to a period that falls within a consolidated business year).
三十年四月新法第七十二条の二十三第四項の規定は、附則第一条第九号の二に掲げる規定の施行の日以後に開始した事業年度（連結事業年度（法人税法第十五条の二に規定する連結事業年度をいう。以下この項において同じ。）に該当する期間を除く。）において生じた三十年四月新法第七十二条の二十三第四項に規定する欠損金額又は同日以後に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額について適用し、同日前に開始した事業年度（連結事業年度に該当する期間を除く。）において生じた三十年四月旧法第七十二条の二十三第四項に規定する欠損金額又は同日前に開始した事業年度（連結事業年度に該当する期間に限る。）において生じた同項に規定する個別欠損金額については、なお従前の例による。
The provisions of Article 72-39-2, paragraphs (2) and (4) and Article 72-39-4, paragraphs (2) and (4) of the 2016 New Act apply to the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 New Act applied for on or after the date of enforcement of the provisions listed in Article 1, item (vi) of the Supplementary Provisions, and the provisions then in force continue to govern the deferral of collection under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the 2016 Former Act applied for before that date.
二十八年新法第七十二条の三十九の二第二項及び第四項並びに第七十二条の三十九の四第二項及び第四項の規定は、附則第一条第六号に掲げる規定の施行の日以後に申請される二十八年新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予について適用し、同日前に申請された二十八年旧法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の規定による徴収の猶予については、なお従前の例による。
The provisions of Article 72-57-2 of the January 2018 New Act apply where an application under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
三十年一月新法第七十二条の五十七の二の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申請が行われる場合について適用する。
The provisions of Article 72-57-3 of the January 2018 New Act apply where a petition under Article 72-57-2, paragraph (1) of the January 2018 New Act is made on or after the date of enforcement of the provisions listed in Article 1, item (ix) of the Supplementary Provisions.
三十年一月新法第七十二条の五十七の三の規定は、附則第一条第九号に掲げる規定の施行の日以後に三十年一月新法第七十二条の五十七の二第一項の申立てが行われる場合について適用する。
The provisions of Article 9, paragraph (19) of the Supplementary Provisions of the Local Tax Act, as amended by the provisions listed in Article 1, item (xv) of the Supplementary Provisions, apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in that item.
附則第一条第十五号に掲げる規定による改正後の地方税法附則第九条第十九項の規定は、同号に掲げる規定の施行の日以後に開始する事業年度に係る法人の事業税について適用する。
the 2016 New Actmachine translation
「二十八年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the 2016 Former Actmachine translation
「二十八年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016, amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the January 2018 New Actmachine translation
「三十年一月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 9 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 January 2018.
Short name set inSupplementary Provisions, Article 7, paragraph (2)
the April 2018 New Actmachine translation
「三十年四月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 9-2 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2018.
Short name set inSupplementary Provisions, Article 7, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (2); and Supplementary Provisions, Article 16, paragraph (5)
the April 2018 Former Actmachine translation
「三十年四月旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 9-2 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2018, amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (4)· applies only in this provision and in Supplementary Provisions, Article 9, paragraph (2); and Supplementary Provisions, Article 16, paragraph (5)
consolidated business yearmachine translation
「連結事業年度」
A consolidated business year as defined in Article 15-2 of the Corporation Tax Act as it stood in 2015.
Defined inSupplementary Provisions, Article 9, paragraph (2)· applies only in this paragraph