Supplementary Provisions
附 則
This Act comes into effect on the date of promulgation.
この法律は、公布の日から施行する。
The provisions of the Corporation Tax Act after the amendment apply to corporation tax on income for a business year of a corporation beginning on or after April 1, 1972, and with regard to corporation tax on income for a business year of a corporation that began before that date, the provisions then in force continue to govern.
改正後の法人税法の規定は、法人の昭和四十七年四月一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、法人の同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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.