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Supplementary Provisions, Article 3

第三条

The provisions of Article 9, paragraph (5) of the New Act (limited to the part pertaining to and ) apply from the business year that ends on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern business years that ended before the Effective Date.

新法第九条第五項(及びに係る部分に限る。)の規定は、この法律の施行の日(以下「施行日」という。)以後に終了する事業年度から適用し、施行日前に終了した事業年度については、なお従前の例による。

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