Supplementary Provisions, Article 23Transitional Measures Attendant upon the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十三条（租税特別措置法の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 6 of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures Concerning Taxation as amended by the provisions of the preceding Article (referred to as the "1975 Amendment Act as Amended" in the following paragraph) apply to income tax for 1976, and with regard to income tax for 1975, the provisions then in force continue to govern.
前条の規定による改正後の租税特別措置法の一部を改正する法律（次項において「改正後の昭和五十年改正法」という。）附則第六条の規定は、昭和五十一年分の所得税について適用し、昭和五十年分の所得税については、なお従前の例による。
The provisions of Article 14, paragraph (1) of the Supplementary Provisions of the 1975 Amendment Act as Amended apply to corporation tax on income for business years of corporations commencing on or after the Effective Date, and with regard to corporation tax on income for business years of corporations that commenced before the Effective Date, the provisions then in force continue to govern.
改正後の昭和五十年改正法附則第十四条第一項の規定は、法人の施行日以後に開始する事業年度の所得に対する法人税について適用し、法人の施行日前に開始した事業年度の所得に対する法人税については、なお従前の例による。