Supplementary Provisions, Article 6Application of Provisions on Enterprise Tax

①The provisions of Article 72-22, paragraph (5) of the New Act apply to corporate enterprise tax for business years beginning 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 that began before that date and corporate enterprise tax on liquidation income from dissolution or merger before that date.

②The provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1968, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1967.