Supplementary Provisions, Article 8
第八条
The provisions of Article 72-2, paragraph (4), Article 72-32 and Article 72-32-2 of the April 2020 New Act and Article 9, paragraph (23) of the Supplementary Provisions of the April 2020 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 (vii) 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.
二年四月新法第七十二条の二第四項、第七十二条の三十二及び第七十二条の三十二の二並びに附則第九条第二十三項の規定は、附則第一条第七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。
The provisions of Article 72-2-2, paragraph (8), Article 72-25, paragraphs (15) and (16), Article 72-26, paragraphs (10) and (11), Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (4) of the April 2020 New Act apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (vii) of the Supplementary Provisions, and with regard to corporate enterprise tax for business years that ended before that date, the provisions then in force continue to govern.
二年四月新法第七十二条の二の二第八項、第七十二条の二十五第十五項及び第十六項、第七十二条の二十六第十項及び第十一項、第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第四項の規定は、附則第一条第七号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了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 April 2020 New Actmachine translation
「二年四月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 7 of the supplementary provisions (附則) of Act No. 3 of 2018, which come into effect on 1 April 2020.
Short name set inSupplementary Provisions, Article 5, paragraph (2)