Supplementary Provisions, Article 29Transitional Measures upon Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation
第二十九条（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 4, paragraph (1) and Article 5, paragraph (4) 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 "1988 Amendment Act as Amended" in the following paragraph) apply to income tax for tax year 1990 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 1989 and prior tax years.
The provisions of Article 11 and Article 12, paragraph (5) of the Supplementary Provisions of the 1988 Amendment Act as Amended apply to corporation tax for business years of a corporation ending on or after the Effective Date, and with regard to corporation tax for business years of a corporation that ended before the Effective Date, the provisions then in force continue to govern.
改正後の昭和六十三年改正法附則第十一条及び第十二条第五項の規定は、法人の施行日以後に終了する事業年度分の法人税について適用し、法人の施行日前に終了した事業年度分の法人税については、なお従前の例による。