Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on July 1, 1995 (hereinafter referred to as the "Effective Date").
この法律は、平成七年七月一日（以下「施行日」という。）から施行する。
Supplementary Provisions, Article 26Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二十六条（地方税法の一部改正に伴う経過措置）
With regard to the inclusion in the amount of gross profits, in calculating the tax base of corporate enterprise tax, of the amount received in payment for benefits for medical treatment under the provisions of the former Atomic Bomb Victims Medical Care Act, and the inclusion in the amount of deductible expenses of expenses relating to those benefits, the provisions then in force continue to govern.
法人の事業税の課税標準の算定に当たっての旧原爆医療法の規定に基づく医療の給付につき支払を受けた金額の益金の額への算入及び当該給付に係る経費の損金の額への算入については、なお従前の例による。
With regard to the inclusion in gross revenue, in calculating the tax base of individual enterprise tax, of the amount received in payment for the benefits for medical treatment referred to in the preceding paragraph, and the inclusion in necessary expenses of expenses relating to those benefits, the provisions then in force continue to govern.
個人の事業税の課税標準の算定に当たっての前項の医療の給付につき支払を受けた金額の総収入金額への算入及び当該給付に係る経費の必要な経費への算入については、なお従前の例による。
the Effective Datemachine translation
「施行日」
The date Act No. 117 of 1994, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1)