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Supplementary Provisions, Article 38Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第三十八条（地方税法の一部改正に伴う経過措置）
The provisions of Article 72-48, paragraph (3) of the Local Tax Act as amended by the provisions of the preceding Article apply to corporate enterprise tax for business years beginning on or after the Effective Date, and with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の地方税法第七十二条の四十八第三項の規定は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.