Supplementary Provisions, Article 6
第六条
The provisions of Article 72-24-7 of the Local Tax Act as amended by the provisions set forth in Article 1, item (ii) of the Supplementary Provisions (hereinafter referred to as the "Local Tax Act as Amended in October 2019" in Article 11 and Article 18 of the Supplementary Provisions) and Articles 9-2 and 9-2-2 of the Supplementary Provisions of that Act apply to corporate enterprise tax for business years beginning on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that began before that date.
With regard to the application of the provisions of Article 72-26, paragraph (1) of the Local Tax Act to corporate enterprise tax for the first business year beginning on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, the phrase "six times" in that paragraph is deemed to be replaced with "6.3 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地方税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、「六・三倍」とする。
Local Tax Act as Amended in October 2019machine translation
「元年十月新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 2 of 2019, which came into effect on 1 October 2019.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 11 and 18