第六条
Supplementary Provisions, Article 6
Except as provided in the following paragraph, the provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (referred to as the "2022 New Act" in that paragraph and Article 16 of the Supplementary Provisions) relating to corporate enterprise tax apply to corporate enterprise tax for business years ending 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 ended before that date.
The provisions of Article 9, paragraph (22) of the Supplementary Provisions of the 2022 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions.
四年新法附則第九条第二十二項の規定は、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。
略称規定附則第六条第一項・この規定及び附則第六条第二項及び附則第十六条の中だけ
次項に定めるものを除き、附則第一条第三号に掲げる規定による改正後の地方税法(同項及び附則第十六条において「四年新法」という。)の規定中法人の事業税に関する部分は…
わかりやすく言うと
令和三年法律第七号の附則第一条第三号に掲げる規定(令和四年四月一日に施行)による改正後の地方税法のことです。