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 with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 72-24-2 of the New Act apply to corporate enterprise tax for business years beginning on or after the day following the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that day.
新法第七十二条の二十四の二の規定は、施行日の翌日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、なお従前の例による。
The provisions of Article 72-26 of the New Act apply to corporate enterprise tax for business years beginning on or after April 1, 2011, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
新法第七十二条の二十六の規定は、平成二十三年四月一日以後に開始する事業年度に係る法人の事業税について適用し、同日前に開始した事業年度に係る法人の事業税については、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. 83 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (5)