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 72-18, paragraphs (1) and (2) of the New Act apply beginning with individual enterprise tax for fiscal year 1999, and for individual enterprise tax up to fiscal year 1998, the provisions then in force continue to govern.
新法第七十二条の十八第一項及び第二項の規定は、平成十一年度分の個人の事業税から適用し、平成十年度分までの個人の事業税については、なお従前の例による。
The provisions of Article 9-2 of the Supplementary Provisions of the Former Act remain in force with respect to corporate enterprise tax for business years that began before the Effective Date.
旧法附則第九条の二の規定は、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、なおその効力を有する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1999 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1999, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (5)