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Supplementary Provisions, Article 12

第十二条

In the case where of the Supplementary Provisions applies to the enterprise tax of an export fisheries cooperative for the business year that includes April 1, 1957, Article 72-25 of the New Act is not applied, and Article 72-28 of the New Act is applied, to the enterprise tax of that corporation for that business year.

輸出水産業組合の昭和三十二年四月一日の属する事業年度分の事業税についての規定の適用がある場合においては、当該法人の当該事業年度分の事業税については、新法第七十二条の二十五の規定を適用せず、新法第七十二条の二十八の規定を適用する。

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