The provisions of Article 23, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 3 (limited to the part pertaining to the provisions of Article 42-5 of the New Act on Special Measures Concerning Taxation) and Article 8, paragraph (8) (limited to the part pertaining to that item), paragraph (9) (limited to the part pertaining to that item), paragraph (10) (limited to the part pertaining to that item and the provisions of Article 53 of the Local Tax Act) and paragraph (11) (limited to the part pertaining to that item) of the Supplementary Provisions of that Act apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions listed in Article 1, item (xiv) of the Supplementary Provisions.
第三条の規定による改正後の地方税法第二十三条第一項第四号（新租税特別措置法第四十二条の五の規定に係る部分に限る。）並びに附則第八条第八項（同号の規定に係る部分に限る。）、第九項（同号の規定に係る部分に限る。）、第十項（同号及び地方税法第五十三条の規定に係る部分に限る。）及び第十一項（同号の規定に係る部分に限る。）の規定は、附則第一条第十四号に掲げる規定の施行の日以後に終了する事業年度分の法人の道府県民税について適用する。