Supplementary Provisions, Article 3Application of Provisions on Enterprise Tax
第三条（事業税に関する規定の適用）
The provisions of Article 72-48, paragraph (3) of the New Act apply from corporate enterprise tax for business years ending on or after April 1, 1972 (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
新法第七十二条の四十八第三項の規定は、昭和四十七年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の事業税から適用し、同日前に終了した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。
Except as provided in paragraph (4), the provisions of the New Act relating to individual enterprise tax apply from individual enterprise tax for fiscal year 1972, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1971.
With regard to the application of the provisions of Article 72-17, paragraph (3), item (i) of the New Act, only for individual enterprise tax for fiscal year 1972, the phrase "170,000 yen" in that item is deemed to be replaced with "165,000 yen".
新法第七十二条の十七第三項第一号の規定の適用については、昭和四十七年度分の個人の事業税に限り、同号中「十七万円」とあるのは、「十六万五千円」とする。
The provisions of Article 72-55-2 of the New Act apply from individual enterprise tax for fiscal year 1973, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1972.
新法第七十二条の五十五の二の規定は、昭和四十八年度分の個人の事業税から適用し、昭和四十七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 Act No. 11 of 1972.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1972, which the supplementary provisions (附則) of Act No. 11 of 1972 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)