Supplementary Provisions, Article 6Transitional Measures Concerning Enterprise Tax
第六条（事業税に関する経過措置）
Except as otherwise provided, 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 with regard to corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 72-13, paragraph (5) of the New Act (limited to the part relating to item (iv)) apply to the case where the fact set forth in item (iv) of that paragraph arises on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.
新法第七十二条の十三第五項（第四号に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項第四号に掲げる事実が生ずる場合について適用する。
The provisions of Article 72-29, paragraphs (3), (5) and (6) of the New Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the New Act) apply to corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets are determined on or after the Effective Date (including the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date, for which the deadline for filing the return under Article 72-29, paragraph (3) of the Former Act (including as applied with terms replaced pursuant to Article 72-30, paragraph (1) of the Former Act) arrives on or after the Effective Date (hereinafter referred to as a "transitional business year" in this paragraph)), and the provisions then in force continue to govern corporate enterprise tax for the business year that includes the day of the determination of residual assets of a corporation whose residual assets were determined before the Effective Date (excluding a transitional business year).
新法第七十二条の二十九第三項、第五項及び第六項（これらの規定を新法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定は、施行日以後に残余財産が確定する法人の当該残余財産の確定の日の属する事業年度（施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度で当該事業年度の旧法第七十二条の二十九第三項（旧法第七十二条の三十第一項の規定により読み替えて適用する場合を含む。）の規定による申告書の提出期限が施行日以後に到来するもの（以下この項において「経過事業年度」という。）を含む。）に係る法人の事業税について適用し、施行日前に残余財産が確定した法人の当該残余財産の確定の日の属する事業年度（経過事業年度を除く。）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 72-46, paragraphs (2) through (8) and Article 72-47, paragraph (3) of the New Act apply to corporate enterprise tax for which the deadline for filing the return prescribed in Article 72-32, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and the provisions then in force continue to govern corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date. In this case, the additional charge for failure to file under Article 72-46 of the Former Act (excluding that to which paragraph (5) of that Article applies) or the substantial additional charge under Article 72-47 of the Former Act (limited to that to which paragraph (2) of that Article applies) relating to corporate enterprise tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 72-46, paragraph (5), item (ii) of the New Act.
新法第七十二条の四十六第二項から第八項まで及び第七十二条の四十七第三項の規定は、一号施行日以後に地方税法第七十二条の三十二第一項に規定する申告書の提出期限が到来する法人の事業税について適用し、一号施行日前に当該提出期限が到来した法人の事業税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法人の事業税に係る旧法第七十二条の四十六の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七十二条の四十七の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七十二条の四十六第五項第二号に規定する特定不申告加算金等とみなす。
The provisions of Article 72-48, paragraph (3) of the New Act (limited to the part relating to item (ii)) apply to corporate enterprise tax for business years ending on or after the Effective Date, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before the Effective Date.
新法第七十二条の四十八第三項（第二号に係る部分に限る。）の規定は、施行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、施行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 provisions of Article 72-49-12, paragraphs (9) through (12) of the New Act apply to a specified extraordinary disaster prescribed in Article 72-49-12, paragraph (9) of the New Act that occurs on or after the Effective Date.
新法第七十二条の四十九の十二第九項から第十二項までの規定は、施行日以後に発生する同条第九項に規定する特定非常災害について適用する。
returnmachine translation
「申告書」
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 72-46, paragraph (5), item (ii)· applies only in this item and in Article 72-47, paragraph (3), item (ii)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 1 of 2023, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)
transitional business yearmachine translation
「経過事業年度」
A business year in which a corporation's residual assets were finalized before Act No. 1 of 2023 came into effect but whose deadline for the return under Article 72-29, paragraph 3 of the Local Tax Act as it stood before that Act amended it falls on or after that date — the return by which a corporation in liquidation files and pays the income levy (所得割) of enterprise tax for that year within one month after the year ends, or by the day before the final distribution of residual assets if that comes sooner.
Short name set inSupplementary Provisions, Article 6, paragraph (3)· applies only in this paragraph