Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
第二条（道府県民税に関する経過措置）
Except as otherwise provided, the portion of the provisions of the Local Tax Act as amended (hereinafter referred to as the "New Act") concerning corporate prefectural inhabitant tax applies to corporate prefectural inhabitant tax for business years ending on or after March 31, 2003, corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and corporate prefectural inhabitant tax for calculation periods ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years ending before that date and corporate prefectural inhabitant tax for calculation periods ending before that date.
別段の定めがあるものを除き、改正後の地方税法（以下「新法」という。）の規定中法人の道府県民税に関する部分は、平成十五年三月三十一日以後に終了する事業年度分の法人の道府県民税、同日以後に終了する連結事業年度分の法人の道府県民税及び同日以後に終了する計算期間分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了した計算期間分の法人の道府県民税については、なお従前の例による。
The provisions of Article 53, paragraph (2) of the New Act apply, in the case prescribed in Article 21, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002; hereinafter referred to as the "Corporation Tax Act, etc. Amendment Act"), to each consolidated business year after the business year that includes the day on which six months have elapsed (meaning the day on which six months have elapsed prescribed in that paragraph) of the domestic corporation prescribed in that paragraph or of the other domestic corporation prescribed in that paragraph.
新法第五十三条第二項の規定は、法人税法等の一部を改正する法律（平成十四年法律第七十九号。以下「法人税法等改正法」という。）附則第二十一条第二項に規定する場合については、同項に規定する内国法人又は同項に規定する他の内国法人の六月経過日（同項に規定する六月経過日をいう。）の属する事業年度後の各連結事業年度について適用する。
If the corporation referred to in Article 53, paragraph (30) of the New Act ceased to exist through a merger carried out before August 1, 2002 (hereinafter referred to as the "Effective Date"), the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph.
新法第五十三条第三十項の法人が平成十四年八月一日（以下「施行日」という。）前に行われた合併により消滅した場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。
If the corporation referred to in Article 53, paragraph (36) of the New Act was dissolved through a merger carried out before the Effective Date, the provisions of that paragraph apply on the basis that the corporation was dissolved through a qualified merger prescribed in that paragraph.
新法第五十三条第三十六項の法人が施行日前に行われた合併により解散をした場合には、当該法人が同項に規定する適格合併により解散をしたものとみなして、同項の規定を適用する。
If a reassessment prescribed in Article 53, paragraph (39) of the New Act is made after the corporation referred to in paragraph (36) of that Article was dissolved through a merger carried out before the Effective Date, the provisions of paragraph (39) of that Article apply on the basis that the reassessment was made after the dissolution through a qualified merger prescribed in that paragraph.
the New Actmachine translation
「新法」
This Act as amended by Act No. 80 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Corporation Tax Act, etc. Amendment Actmachine translation
「法人税法等改正法」
Short name for the Act Partially Amending the Corporation Tax Act, etc. (Act No. 79 of 2002).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
1 August 2002, which the supplementary provisions (附則) of Act No. 80 of 2002 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)