Supplementary Provisions, Article 23
第二十三条
The provisions of Articles 23 and 292 of the Local Tax Act as amended by the provisions of the preceding paragraph apply to prefectural inhabitant tax and municipal inhabitant tax of individuals for fiscal year 1958 and thereafter, and for prefectural inhabitant tax and municipal inhabitant tax of individuals for fiscal year 1957 and earlier, the provisions then in force continue to govern.
The provisions of Article 72-14 of the Local Tax Act as amended by the provisions of paragraph (1) apply to enterprise tax of corporations for business years beginning with the business year that includes April 1, 1957, and the provisions of Article 72-17 of the same Act apply to individual enterprise tax for fiscal year 1958 and thereafter, and for enterprise tax of corporations for business years before that business year and individual enterprise tax for fiscal year 1957 and earlier, the provisions then in force continue to govern; provided, however, that for enterprise tax to which Article 72-16, paragraph (2) of the Local Tax Act applies, the provisions of Article 72-17 of the Local Tax Act as amended by the provisions of paragraph (1) apply to enterprise tax imposed on income prescribed in that paragraph on or after January 1, 1957, and for enterprise tax imposed on income prescribed in that paragraph before that date, the provisions then in force continue to govern.
第一項の規定による改正後の地方税法第七十二条の十四の規定は、法人の昭和三十二年四月一日を含む事業年度分以後の事業税について、同法第七十二条の十七の規定は、個人の昭和三十三年度分以後の事業税について適用し、法人の当該事業年度前の事業年度分の事業税、個人の昭和三十二年度分以前の事業税については、なお従前の例による。ただし、地方税法第七十二条の十六第二項の規定の適用を受ける事業税については、第一項の規定による改正後の地方税法第七十二条の十七の規定は、昭和三十二年一月一日以後の同項に規定する所得に対して課する事業税について適用し、同日前の同項に規定する所得に対して課する事業税については、なお従前の例による。