Supplementary Provisions, Article 4Transitional Measures Concerning Enterprise Tax
第四条(事業税に関する経過措置)
The provisions of Article 9, paragraph (1) of the Supplementary Provisions of the Local Tax Act prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to corporate enterprise tax for business years that ended before the Effective Date.
改正前の地方税法(以下「旧法」という。)附則第九条第一項の規定は、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、なおその効力を有する。
the Effective Datemachine translation
「施行日」
1 April 1992, which the supplementary provisions (附則) of Act No. 5 of 1992 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 5 of 1992 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)