Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
第五条（事業税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to corporate enterprise tax apply to corporate enterprise tax for business years beginning on or after the Effective Date and enterprise tax on liquidation income due to dissolution on or after the Effective Date (excluding dissolution due to a merger; the same applies hereinafter in this paragraph) (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon distribution or delivery of a part of residual assets), and the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date and enterprise tax on liquidation income due to dissolution before the Effective Date (including corporate enterprise tax for business years during liquidation of a corporation on which enterprise tax on liquidation income is imposed and corporate enterprise tax to be paid upon partial distribution of residual assets).
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の解散（合併による解散を除く。以下この項において同じ。）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の分配又は引渡しにより納付すべき法人の事業税を含む。）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の解散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。）については、なお従前の例による。
The provisions then in force continue to govern the corporate enterprise tax on a corporation established pursuant to Article 34 of the Former Civil Code listed in Article 72-5, paragraph (1), item (ii) of the Former Act, for business years that began before the date specified in Article 1, item (vi) of the Supplementary Provisions.
附則第一条第六号に定める日前に開始した事業年度に係る旧法第七十二条の五第一項第二号に掲げる旧民法第三十四条の規定により設立した法人の事業税については、なお従前の例による。
With regard to corporate enterprise tax for business years beginning on or before November 30, 2013 of a foreign corporation that, on the day before the date specified in Article 1, item (vi) of the Supplementary Provisions, actually falls under the corporations prescribed in Appended Table II, item (ii) of the Corporation Tax Act (Act No. 34 of 1965) before its amendment by Article 2 of the Act Partially Amending the Income Tax Act, etc. (Act No. 23 of 2008), the provisions of Article 72-5, paragraph (1), item (viii) of the Former Act remain in force.
附則第一条第六号に定める日の前日において現に所得税法等の一部を改正する法律（平成二十年法律第二十三号）第二条の規定による改正前の法人税法（昭和四十年法律第三十四号）別表第二第二号に規定する法人に該当している外国法人の平成二十五年十一月三十日までに開始する事業年度に係る法人の事業税については、旧法第七十二条の五第一項第八号の規定は、なおその効力を有する。
The provisions of Article 72-13, paragraphs (22), (23), (26) and (27) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date.
新法第七十二条の十三第二十二項、第二十三項、第二十六項及び第二十七項の規定は、施行日以後にこれらの規定に規定する事実が生ずる場合について適用する。
The provisions of Article 72-23, paragraph (2) of the New Act apply to the social insurance medical services prescribed in that paragraph that are provided on or after the Effective Date, and the provisions then in force continue to govern the social insurance medical services prescribed in Article 72-23, paragraph (2) of the Former Act that were provided before the Effective Date.
新法第七十二条の二十三第二項の規定は、施行日以後に行われる同項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二項に規定する社会保険診療については、なお従前の例による。
The provisions of Article 72-39-2 or Article 72-39-4 of the New Act apply where an application under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is made on or after the Effective Date.
新法第七十二条の三十九の二又は第七十二条の三十九の四の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申請が行われる場合について適用する。
The provisions of Article 72-39-3 or Article 72-39-5 of the New Act apply where a petition under Article 72-39-2, paragraph (1) or Article 72-39-4, paragraph (1) of the New Act is filed on or after the Effective Date.
新法第七十二条の三十九の三又は第七十二条の三十九の五の規定は、施行日以後に新法第七十二条の三十九の二第一項又は第七十二条の三十九の四第一項の申立てが行われる場合について適用する。
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 21 of 2008.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 21 of 2008, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
Former Civil Codemachine translation
「旧民法」
In the supplementary provisions (附則) of Act No. 21 of 2008, the Civil Code (Act No. 89 of 1896) as it stood before Article 38 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)