Supplementary Provisions, Article 7Application of Provisions on Enterprise Tax
第七条（事業税に関する規定の適用）
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years ending on or after the Effective Date and corporate enterprise tax on liquidation income from dissolution or merger on or after that date (including corporate enterprise tax for business years in liquidation of corporations subject to enterprise tax on liquidation income and corporate enterprise tax to be paid upon distribution of part of residual assets; the same applies in this paragraph), and the provisions then in force continue to govern corporate enterprise tax for business years ending before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.
The provisions of Article 72-45, paragraph (2) of the New Act apply to delinquency charge on corporate enterprise tax paid on or after the Effective Date.
新法第七十二条の四十五第二項の規定は、施行日以後に納付される法人の事業税に係る延滞金について適用する。
Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1967, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1966.
別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和四十二年度分の個人の事業税から適用し、昭和四十一年度分までの個人の事業税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 25 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 June 1967, which the supplementary provisions (附則) of Act No. 25 of 1967 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)