Supplementary Provisions, Article 13
第十三条
The provisions of Article 72-5-2 of the New Act apply to enterprise tax for business years ending during the liquidation of corporations listed in the items of Article 72-5, paragraph (1) of the New Act, and of foreign corporations prescribed in Article 16-6, paragraph (2) of the New Act, that are dissolved after the enforcement of this Act, and with respect to enterprise tax for business years ending during the liquidation of those corporations that were dissolved before the enforcement of this Act, the provisions then in force continue to govern.
新法第七十二条の五の二の規定は、この法律の施行後に解散した新法第七十二条の五第一項各号に掲げる法人及び新法第十六条の六第二項に規定する外国法人の清算中に終了する事業年度分の事業税について適用し、この法律の施行前に解散したこれらの法人の清算中に終了する事業年度分の事業税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 60 of 1957.
Short name set inSupplementary Provisions, Article 2, paragraph (1)