Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax

The provisions of Article 72-48, paragraph (3) of the New Act and Article 9-3 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years commencing on or after the Effective Date (excluding business years in liquidation of corporations dissolved before the Effective Date), and for corporate enterprise tax for business years commencing before the Effective Date and for business years in liquidation commencing on or after the Effective Date of corporations dissolved before the Effective Date, the provisions then in force continue to govern.