Supplementary Provisions, Article 22Transitional Measures Concerning the 2005 Japan World Exposition

The provisions of Article 39-2, paragraph (4) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years ending on or after the Effective Date and enterprise tax on liquidation income arising from a dissolution on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years ending before the Effective Date and enterprise tax on liquidation income arising from a dissolution before the Effective Date.