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 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 72-23, paragraph (2), item (vi) of the New Act apply to social insurance medical care prescribed in that paragraph provided on or after the date of enforcement of the provisions listed in Article 1, item (iii) of the Supplementary Provisions.
新法第七十二条の二十三第二項第六号の規定は、附則第一条第三号に掲げる規定の施行の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する。
For the purpose of applying the provisions of Article 72-26, paragraph (1) of the New Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "7.5 times".
附則第一条第二号に掲げる規定の施行の日以後に開始する最初の事業年度に係る法人の事業税についての新法第七十二条の二十六第一項の規定の適用については、同項中「六倍」とあるのは、「七・五倍」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (7)