Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-14, paragraph (1) of the New Act (limited to the portion relating to Article 55 of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) apply to the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation that a corporation acquires on or after the Effective Date, and for the specified shares, etc. prescribed in Article 55, paragraph (1) of the Act on Special Measures Concerning Taxation prior to its amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 11 of 1983) that a corporation acquired before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の十四第一項（租税特別措置法（昭和三十二年法律第二十六号）第五十五条に関する部分に限る。）の規定は、法人の施行日以後に取得する租税特別措置法第五十五条第一項に規定する特定株式等について適用し、法人の施行日前に取得した租税特別措置法の一部を改正する法律（昭和五十八年法律第十一号）による改正前の租税特別措置法第五十五条第一項に規定する特定株式等については、なお従前の例による。
The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the New Act apply to corporate enterprise tax on liquidation income due to merger on or after the Effective Date, and for corporate enterprise tax on liquidation income due to merger before the Effective Date, the provisions then in force continue to govern.
新法附則第九条第一項の規定は、施行日以後の合併による清算所得に対する法人の事業税について適用し、施行日前の合併による清算所得に対する法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. 13 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1983, which the supplementary provisions (附則) of Act No. 13 of 1983 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)