Supplementary Provisions, Article 7Transitional Measures Concerning Enterprise Tax
第七条（事業税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 72-26, paragraph (7) of the New Act apply to corporate enterprise tax for which the obligation of filing and payment arises under the provisions of Article 72-26, paragraph (1) of the New Act on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions.
新法第七十二条の二十六第七項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第七十二条の二十六第一項の規定により申告納付の義務が発生する法人の事業税について適用する。
The provisions of Article 72-43, paragraph (4) of the New Act apply to a share exchange, etc. prescribed in that paragraph that takes place on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern a share exchange that took place before that date.
新法第七十二条の四十三第四項の規定は、附則第一条第二号に掲げる規定の施行の日以後に行われる同項に規定する株式交換等について適用し、同日前に行われた株式交換については、なお従前の例による。
The provisions of Article 72-44, paragraph (4) and Article 72-45, paragraph (3) of the New Act apply to delinquency charges pertaining to corporate enterprise tax for which the due date for payment of corporate enterprise tax prescribed in Article 72-44, paragraph (2) of the New Act arrives on or after January 1, 2017.
新法第七十二条の四十四第四項及び第七十二条の四十五第三項の規定は、平成二十九年一月一日以後に新法第七十二条の四十四第二項に規定する法人の事業税の納期限が到来する法人の事業税に係る延滞金について適用する。
The provisions of Article 72-48 of the New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
新法第七十二条の四十八の規定は、附則第一条第一号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した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 provisions of Article 9, paragraph (18) and Article 9-2-2, paragraph (2) of the Supplementary Provisions of the New Act apply to corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the New Act or a written request for reassessment under the provisions of Article 20-9-3, paragraph (3) of the New Act that a corporation files on or after the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made on or after the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the New Act (excluding those pertaining to a written request for reassessment under the provisions of Article 20-9-3 of the Former Act filed before the Effective Date), and the provisions then in force continue to govern corporate enterprise tax pertaining to an amended return under the provisions of Article 72-33, paragraph (2) or (3) of the Former Act or a written request for reassessment under the provisions of Article 20-9-3 of the Former Act that a corporation filed before the Effective Date, or corporate enterprise tax for business years pertaining to a reassessment made before the Effective Date under the provisions of Article 72-39, Article 72-41 or Article 72-41-2 of the Former Act.
新法附則第九条第十八項及び第九条の二の二第二項の規定は、法人が施行日以後に提出する新法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは新法第二十条の九の三第三項の規定による更正請求書に係る法人の事業税又は施行日以後にされる新法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正（施行日前に提出された旧法第二十条の九の三の規定による更正請求書に係るものを除く。）に係る事業年度分の法人の事業税について適用し、法人が施行日前に提出した旧法第七十二条の三十三第二項若しくは第三項の規定による修正申告書若しくは旧法第二十条の九の三の規定による更正請求書に係る法人の事業税又は施行日前にされた旧法第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正に係る事業年度分の法人の事業税については、なお従前の例による。
With regard to the application of the provisions of Article 9-3 of the Supplementary Provisions of the Former Act to corporate enterprise tax for business years that ended before the date of enforcement of the provisions set forth in Article 1, item (i) of the Supplementary Provisions, the provisions then in force continue to govern.
附則第一条第一号に掲げる規定の施行の日前に終了した事業年度に係る法人の事業税についての旧法附則第九条の三の規定の適用については、なお従前の例による。
The provisions of Article 72-57-2, paragraph (1) of the New Act apply to cases where the application under that paragraph is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
新法第七十二条の五十七の二第一項の規定は、附則第一条第三号に掲げる規定の施行の日以後に同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, paragraphs (1) through (3) of the New Act apply to cases where the petition under Article 72-57-2, paragraph (1) of the New Act is made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
新法第七十二条の五十七の三第一項から第三項までの規定は、附則第一条第三号に掲げる規定の施行の日以後に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。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
due date for payment of corporate enterprise taxmachine translation
「法人の事業税の納期限」
The deadline for paying the enterprise tax (事業税) on a corporation's business under Article 72-25, paragraph 1, Article 72-26, paragraph 1, Article 72-28, paragraph 1 or Article 72-29, paragraph 1, 3 or 5, or that deadline as extended where it was extended; the delinquency charge (延滞金) on a tax deficiency found on reassessment runs from the day after it.
Short name set inArticle 72-44, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2017.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2017, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 5, paragraph (3)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 2 of 2017, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (3)