1 article
Supplementary Provisions, Article 7
第七条
The provisions of Article 72-4, paragraph (1) (limited to the part relating to item (iii)) of the 2019 New Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions listed in Article 1, item (iv) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
三十一年新法第七十二条の四第一項（第三号に係る部分に限る。）の規定は、附則第一条第四号に掲げる規定の施行の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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the 2019 New Actmachine translation
「三十一年新法」
This Act as amended by Article 2 of Act No. 3 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)