Supplementary Provisions, Article 7Transitional Measures Concerning Enterprise Tax
第七条（事業税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date, corporate enterprise tax for calculation periods beginning on or after the Effective Date, and enterprise tax on liquidation income arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph and paragraph (4)) (including corporate enterprise tax for business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax to be paid by reason of partial distribution of residual assets; the same applies hereinafter in this paragraph and paragraph (4)), and, for corporate enterprise tax for business years that began before the Effective Date, corporate enterprise tax for calculation periods that began before the Effective Date, and enterprise tax on liquidation income arising from dissolution before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中法人の事業税に関する部分は、施行日以後に開始する事業年度に係る法人の事業税及び施行日以後に開始する計算期間に係る法人の事業税並びに施行日以後の解散（合併による解散を除く。以下この項及び第四項において同じ。）による清算所得に対する事業税（清算所得に対する事業税を課される法人の清算中の事業年度に係る法人の事業税及び残余財産の一部分配により納付すべき法人の事業税を含む。以下この項及び第四項において同じ。）について適用し、施行日前に開始した事業年度に係る法人の事業税及び施行日前に開始した計算期間に係る法人の事業税並びに施行日前の解散による清算所得に対する事業税については、なお従前の例による。
With respect to the application of the provisions of Article 72-2, paragraph (1) of the New Act to specified insurance business prescribed in Article 2 of the Supplementary Provisions of the Act Partially Amending the Insurance Business Act, etc. (Act No. 38 of 2005), for the time being, that specified insurance business is deemed to be a business listed in item (i) of that paragraph, notwithstanding the provisions of item (iii) of that paragraph.
保険業法等の一部を改正する法律（平成十七年法律第三十八号）附則第二条に規定する特定保険業についての新法第七十二条の二第一項の規定の適用については、当分の間、当該特定保険業は、同項第三号の規定にかかわらず、同項第一号に掲げる事業とみなす。
The provisions of Article 72-23, paragraph (1) and Article 72-49-8, paragraph (1) of the New Act apply to the social insurance medical services prescribed in those provisions that are provided on or after the Effective Date, and, for the benefits or medical care, nursing care, midwifery or services prescribed in Article 72-23, paragraph (1) or Article 72-49-8, paragraph (1) of the Former Act that were provided before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の二十三第一項及び第七十二条の四十九の八第一項の規定は、施行日以後に行われるこれらの規定に規定する社会保険診療について適用し、施行日前に行われた旧法第七十二条の二十三第一項又は第七十二条の四十九の八第一項に規定する給付又は医療、介護、助産若しくはサービスについては、なお従前の例による。
The provisions of Article 72-24-7, paragraph (1), item (i), (c) and items (ii) and (iii) and paragraph (2) of the New Act, the provisions of Article 72-24-7, paragraph (3) of the New Act (limited to the part relating to tax rates), the provisions of Article 72-24-7, paragraph (4), item (i), (c) and (d), item (ii) and item (iii) of the New Act, and the provisions of Article 9-2 of the Supplementary Provisions of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2007, corporate enterprise tax for calculation periods beginning on or after that date, and enterprise tax on liquidation income arising from dissolution on or after that date, and, for corporate enterprise tax for business years that began before that date, corporate enterprise tax for calculation periods that began before that date, and enterprise tax on liquidation income arising from dissolution before that date, the provisions then in force continue to govern.
The provisions of Article 72-43, paragraph (4) of the New Act apply to acts or calculations carried out by a corporation on or after October 1, 2006, and, for acts or calculations carried out by a corporation before that date, the provisions then in force continue to govern.
新法第七十二条の四十三第四項の規定は、法人が平成十八年十月一日以後に行う行為又は計算について適用し、法人が同日前に行った行為又は計算については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2006.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 2006 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (5)
the Effective Datemachine translation
「施行日」
1 April 2006, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (13)