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 72-17, paragraph (3), item (i) and Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1976, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1975.
新法第七十二条の十七第三項第一号並びに第七十二条の十八第一項及び第二項の規定は、昭和五十一年度分の個人の事業税から適用し、昭和五十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 provisions of Article 72-5, paragraph (1), item (v) of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.
新法第七十二条の五第一項第五号の規定は、施行日以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、施行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。
With regard to the amount of revenue for each business year that ended during the period from April 1, 1974 to March 31, 1976 of a corporation referred to in Article 9, paragraph (3) of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), the provisions then in force continue to govern.
第一条の規定による改正前の地方税法（以下「旧法」という。）附則第九条第三項の法人の昭和四十九年四月一日から昭和五十一年三月三十一日までの間に終了した各事業年度の収入金額については、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. 7 of 1976.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1976, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 1976) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1976 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (3)