Supplementary Provisions

①This Act comes into effect on the date of promulgation.

⑦With regard to the application of the provisions of the Local Tax Act to the business year of the Japan Society for the Promotion of Science that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), the period from the first day of that business year to the day preceding the Effective Date and the period from the Effective Date to the last day of that business year are each deemed to be one business year.