Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（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 to enterprise tax on liquidation income (including corporate enterprise tax for the business years in liquidation of a corporation subject to enterprise tax on liquidation income and corporate enterprise tax payable upon distribution or delivery of part of the residual assets; the same applies hereinafter in this paragraph) arising from dissolution on or after the Effective Date (excluding dissolution by merger; the same applies hereinafter in this paragraph), and with regard to corporate enterprise tax for business years 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.
The provisions of Article 72-24-10 of the New Act apply to the enterprise tax paid on fictitious accounting prescribed in paragraph (2) of that Article relating to a reassessment under that paragraph made on or after the Effective Date, and with regard to the value-added levy amount, capital levy amount, income levy amount or revenue levy amount reduced by a reassessment relating to fictitious accounting made under the Former Act before the Effective Date (meaning a reassessment prescribed in Article 72-24-10, paragraph (1) of the Former Act or a reassessment prescribed in paragraph (2) of that Article that reduces the value added, income or revenue for each business year; the same applies in the following paragraph), the provisions then in force continue to govern.
Notwithstanding the preceding paragraph, the provisions of Article 72-24-10 of the New Act also apply where a prefectural governor made a reassessment relating to fictitious accounting under the Former Act before the Effective Date and a fact listed in the items of paragraph (4) of that Article arises on or after the Effective Date with respect to the corporation that received that reassessment relating to fictitious accounting under the Former Act. In this case, the phrase "pursuant to this paragraph" in paragraph (1) of that Article is deemed to be replaced with "pursuant to this paragraph or Article 72-24-10, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2009) (hereinafter in this Article referred to as the 'Former Act')", and the phrase "paragraph (1)" in paragraphs (3) and (4) of that Article is deemed to be replaced with "paragraph (1) or Article 72-24-10, paragraph (1) of the Former Act".
enterprise tax paid on fictitious accountingmachine translation
「仮装経理事業税額」
The part of the enterprise tax (事業税) paid for a business year as its value added, capital, income or revenue levy, of a kind a Cabinet Order (政令) sets, that a correction (更正) by the prefectural governor reduces because the corporation's return overstated its tax base through accounting that disguised the facts, which Article 72-24-10 says is neither refunded nor applied to the corporation's unpaid local taxes except as that Article provides.
Short name set inArticle 72-24-10, paragraph (2)· applies only in this article
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 9 of 2009.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 9 of 2009, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 9 of 2009 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
reassessmentmachine translation
「更正」
In Article 3, paragraphs 2 and 3 of the supplementary provisions (附則) of Act No. 9 of 2009, a reassessment relating to fictitious accounting (仮装経理): a reassessment under Article 72-24-10, paragraph 1 of the Local Tax Act as it stood before Article 1 of that Act amended it, or one under paragraph 2 of that Article that reduces a business year's added value, income or revenue.
Defined inSupplementary Provisions, Article 3, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 3, paragraph (3)