Taxes in English Part 5

Previously, we introduced various taxes in English that belong to "Direct taxes" and "Indirect taxes" from "National taxes".
There are three explanations for these taxes, so let us introduce them as well.
The local corporation special tax will be imposed for fiscal years beginning on or before September 30, 2028.
The local corporation special tax will be imposed on business accounting years starting on or before September 30, 2019 (R1).
The local corporation special tax will be imposed on business accounting years starting on or before September 30, 2019 (R1).
A special corporate enterprise tax has been created, and will be imposed from business accounting years starting on or after October 1, 2019 (R1).
A forest environment tax has been created, and will be imposed from fiscal year 2024.
A forest environment tax has been created, and will be imposed from FY2024 (R6).
Business accounting years
Tax will be imposed" = "tax will be imposed
It would be good to remember these phrases as fixed phrases.
Also, since "before" and "after" in Japanese include the day and the point in time, you will probably see "on or before" or "on or after" in English instead of simply "before" or "after" in many situations.
Please look forward to the next issue!