Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
With regard to a corporation that has become a local public corporation by entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of the preceding paragraph concerning corporate enterprise tax apply to corporate enterprise tax for business years ending after the date of that entity conversion, and for corporate enterprise tax for business years ending on or before the date of that entity conversion, the provisions then in force continue to govern.
附則第二項の規定による組織変更により地方公社となつた法人に関しては、前項の規定による改正後の地方税法中法人の事業税に関する規定は、当該組織変更の日後に終了する事業年度分の法人の事業税について適用し、当該組織変更の日以前に終了する事業年度分の法人の事業税については、なお従前の例による。
With regard to a corporation that has become a local public corporation by entity conversion under the provisions of paragraph (2) of the Supplementary Provisions, the provisions of the Local Tax Act as amended by the provisions of paragraph (17) of the Supplementary Provisions concerning real property acquisition tax (excluding the provisions of paragraph (57) of the Supplementary Provisions of that Act) apply to real property acquisition tax on real property that the corporation acquires, or that is transferred from the corporation, after the date of that entity conversion, and for real property acquisition tax on real property that the corporation acquires, or that is transferred from the corporation, on or before the date of that entity conversion, the provisions then in force continue to govern.
附則第二項の規定による組織変更により地方公社となつた法人に関しては、附則第十七項の規定による改正後の地方税法中不動産取得税に関する規定（同法附則第五十七項の規定を除く。）は、当該組織変更の日後に、当該法人が取得し、又は当該法人から譲り受ける不動産の不動産取得税について適用し、当該組織変更の日以前に、当該法人が取得し、又は当該法人から譲り受ける不動産の不動産取得税については、なお従前の例による。