Supplementary Provisions, Article 23Transitional Measures Accompanying the Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十三条（租税特別措置法の一部を改正する法律の改正に伴う経過措置）
The provisions of Article 4, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to income tax for 1971 and subsequent years, and the provisions then in force continue to govern income tax for 1970 and prior years.
前条の規定による改正後の租税特別措置法の一部を改正する法律附則第四条第四項の規定は、昭和四十六年分以後の所得税について適用し、昭和四十五年分以前の所得税については、なお従前の例による。
The provisions of Article 11, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation, as amended by the provisions of the preceding Article, apply to corporation tax for business years of corporations beginning on or after the Effective Date, and the provisions then in force continue to govern corporation tax for business years of corporations that began before that date.
前条の規定による改正後の租税特別措置法の一部を改正する法律附則第十一条第八項の規定は、法人の施行日以後に開始する事業年度分の法人税について適用し、法人の同日前に開始した事業年度分の法人税については、なお従前の例による。