Supplementary Provisions, Article 15Transitional Measures Concerning Special Provisions on Local Taxes Accompanying the Holding of the 2027 International Horticultural Exposition
第十五条（二千二十七年国際園芸博覧会の開催に伴う地方税の特例に関する経過措置）
The provisions of Article 78, paragraphs (2) and (3) of the Supplementary Provisions of the New Act apply to corporate prefectural inhabitant tax and municipal inhabitant tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.
新法附則第七十八条第二項及び第三項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の道府県民税及び市町村民税について適用する。
The provisions of Article 78, paragraphs (4) and (5) of the Supplementary Provisions of the New Act apply to corporate enterprise tax for the business years of the participating countries, etc. set forth in paragraph (1), item (iii) of that Article that end on or after the Effective Date.
新法附則第七十八条第四項及び第五項の規定は、同条第一項第三号に掲げる参加国等の施行日以後に終了する事業年度分の法人の事業税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 7 of 2025, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)