1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Enterprise Tax
第五条（事業税に関する経過措置）
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 the provisions then in force continue to govern corporate enterprise tax for business years that began before the Effective Date.
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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 7 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)