Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
第三条（事業税に関する経過措置）
The provisions of Article 72-17 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and for corporate enterprise tax for business years that began before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の十七の規定は、この法律の施行の日（以下「施行日」という。）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、施行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 72-49-2 of the New Act apply to corporate enterprise tax for business years that begin on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and for corporate enterprise tax for business years that began before that date, the provisions then in force continue to govern.
新法第七十二条の四十九の二の規定は、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 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)