Supplementary Provisions, Article 26Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue
第二十六条（租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 5 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to income tax for 1978 and subsequent years, and with regard to income tax for 1977, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第五条の規定は、昭和五十三年分以後の所得税について適用し、昭和五十二年分の所得税については、なお従前の例による。
The provisions of Article 10 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Act on Fund for Smooth Management of National Tax Revenue, as amended by the preceding Article, apply to corporation tax for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法及び国税収納金整理資金に関する法律の一部を改正する法律附則第十条の規定は、法人の施行日以後に開始する事業年度の法人税について適用し、法人の施行日前に開始した事業年度の法人税については、なお従前の例による。