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 apply to the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after April 1, 1990 (hereinafter referred to as the "Effective Date"), and with respect to the calculation of income, which is the tax base of corporate enterprise tax, for business years that began before the Effective Date, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of corporate enterprise tax, for business years beginning on or after the Effective Date, "Article 58" in the proviso to that paragraph is deemed to be replaced with "Article 58 and Article 54 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 20, paragraph (1) of the Supplementary Provisions of that Act".
新法第七十二条の十四第一項の規定は、平成二年四月一日（以下「施行日」という。）以後に開始する事業年度の法人の事業税の課税標準である所得の算定について適用し、施行日前に開始した事業年度の法人の事業税の課税標準である所得の算定については、なお従前の例による。この場合において、施行日以後に開始する事業年度の法人の事業税の課税標準である所得の算定については、同項ただし書中「第五十八条」とあるのは、「第五十八条並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）附則第二十条第一項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第五十四条」とする。
The provisions of Article 72-17, paragraph (1) of the New Act apply to the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, and with respect to the calculation of income, which is the tax base of individual enterprise tax, imposed on income from business during the year 1989 and earlier years, the provisions then in force continue to govern. In this case, for the calculation of income, which is the tax base of individual enterprise tax, to be imposed on income from business during the year 1990 and subsequent years, "Article 28-5" in the proviso to that paragraph is deemed to be replaced with "Article 28-5 and Article 20 of the Act on Special Measures Concerning Taxation prior to amendment by the Act Partially Amending the Act on Special Measures Concerning Taxation (Act No. 13 of 1990), which remains in force pursuant to the provisions of Article 7, paragraph (1) of the Supplementary Provisions of that Act".
新法第七十二条の十七第一項の規定は、平成二年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定について適用し、平成元年以前の年の年中における事業の所得に対して課する個人の事業税の課税標準である所得の算定については、なお従前の例による。この場合において、平成二年以後の年の年中における事業の所得に対して課すべき個人の事業税の課税標準である所得の算定については、同項ただし書中「第二十八条の五」とあるのは、「第二十八条の五並びに租税特別措置法の一部を改正する法律（平成二年法律第十三号）附則第七条第一項の規定によりなお効力を有することとされる同法による改正前の租税特別措置法第二十条」とする。
the New Actmachine translation
「新法」
This Act as amended by Act No. 14 of 1990.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1990, which the supplementary provisions (附則) of Act No. 14 of 1990 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)