Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1959.
この法律は、昭和三十四年四月一日から施行する。
Supplementary Provisions, Article 2Application of Provisions on Individual Enterprise Tax and Fixed Assets Tax
第二条（個人の事業税及び固定資産税に関する規定の適用）
The provisions of Articles 72-21, 350 and 351 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply from local tax for fiscal year 1959.
Supplementary Provisions, Article 3Application of Provisions on Corporate Enterprise Tax
第三条（法人の事業税に関する規定の適用）
The provisions of Articles 72-22 and 72-48 of the New Act apply to enterprise tax for the business year that includes April 1, 1959 and to enterprise tax on liquidation income from dissolution or merger on or after that date (including enterprise tax for business years during the liquidation of corporations other than corporations not subject to enterprise tax on liquidation income under Article 72-6 of the New Act, and enterprise tax to be paid upon the distribution of part of residual assets).
新法第七十二条の二十二及び第七十二条の四十八の規定は、昭和三十四年四月一日の属する事業年度分及び同日以後の解散又は合併による清算所得に対する事業税（新法第七十二条の六の規定により清算所得に対する事業税を課されない法人以外の法人の清算中の事業年度に係る事業税及び残余財産の一部の分配により納付すべき事業税を含む。）から適用する。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 76 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)