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Supplementary Provisions, Article 20Application of Special Provisions on Corporate Enterprise Tax for Transport Business by Ocean-Going Vessels
第二十条（外航船舶による運送業に対する法人の事業税の特例の適用）
The provisions of paragraph (11) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act (Act No. 95 of 1954), as amended by the provisions of the preceding Article, apply from enterprise tax for business years beginning with the business year that includes April 1, 1954.
前条の規定による改正後の地方税法の一部を改正する法律（昭和二十九年法律第九十五号）附則第十一項の規定は、昭和二十九年四月一日の属する事業年度以降の事業年度分の事業税から適用する。
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