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Supplementary Provisions, Article 10Transitional Measures Concerning Special Provisions on the Place for Tax Payment of Individual Business Operators
第十条（個人事業者の納税地の特例に関する経過措置）
In the application of Article 21, paragraph (1) or (2) to an individual business operator to which Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act has applied before the Effective Date, the documents prescribed in those provisions are deemed to have been submitted on the Effective Date.
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