Supplementary Provisions, Article 31Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第三十一条（地方税法の一部改正に伴う経過措置）
The provisions of Article 72-2, paragraph (1), item (ii), Article 72-12, item (ii), Article 72-24-4, Article 72-24-7, paragraphs (1) and (2) and Article 72-41, paragraph (1) of the Local Tax Act as amended by the provisions of the preceding Article (referred to as the "New Local Tax Act" in the following paragraph) 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.
前条の規定による改正後の地方税法（次項において「新地方税法」という。）第七十二条の二第一項第二号、第七十二条の十二第二号、第七十二条の二十四の四、第七十二条の二十四の七第一項及び第二項並びに第七十二条の四十一第一項の規定は、施行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、施行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 72-24-2, paragraph (5) of the New Local Tax Act apply to corporate enterprise tax for business years beginning on or after the Effective Date.
新地方税法第七十二条の二十四の二第五項の規定は、施行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する。
New Local Tax Actmachine translation
「新地方税法」
In Article 31 of the supplementary provisions (附則) of Act No. 59 of 2015, the Local Tax Act as amended by Article 30 of those supplementary provisions.
Short name set inSupplementary Provisions, Article 31, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 31, paragraph (2)