Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
第五条（事業税に関する経過措置）
The provisions of Article 8-5 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date.
The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.
新法附則第九条第二十二項の規定は、施行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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2019, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (8)