Supplementary Provisions, Article 17Transitional Measures concerning Deferral of Collection of Corporation Tax Levy, etc.

The provisions of Article 15-3 of the New Act apply from the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending after the enforcement of this Act, and the provisions then in force continue to govern the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending before the enforcement of this Act.