第六条
Supplementary Provisions, Article 6
The provisions of Article 72-24-7 of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in October 2019" in Article 11 and Article 18 of the Supplementary Provisions) and Articles 9-2 and 9-2-2 of the Supplementary Provisions of that Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
With regard to the application of the provisions of Article 72-26, paragraph (1) of the Local Tax Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "6.3 times".
附則第一条第二号に掲げる規定の施行の日以後に開始する最初の事業年度に係る法人の事業税についての地方税法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「六・三倍」とする。
略称規定附則第六条第一項・この規定及び附則第十一条及び第十八条の中だけ
附則第一条第二号に掲げる規定による改正後の地方税法（附則第十一条及び第十八条において「元年十月新法」という。）第七十二条の二十四の七並びに附則第九条の二及び第九条の二の二の規定は…
わかりやすく言うと
平成三十一年法律第二号の第二条の規定のうち、令和元年十月一日に施行された部分による改正後の地方税法のことです。