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Supplementary Provisions, Article 11

第十一条

The provisions of Article 53, paragraphs (1) and (5) of the New Act apply from corporate prefectural inhabitant tax for business years for which the return due date under Article 53, paragraph (1) of the New Act arrives on or after the date of enforcement of this Act, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years for which the return due date under Article 53, paragraph (1) of the New Act arrived before that date.

新法第五十三条第一項及び第五項の規定は、この法律の施行の日以後に新法第五十三条第一項の申告期限の到来する事業年度分の法人の道府県民税から適用し、同日前に同条同項の申告期限の到来した事業年度分の法人の道府県民税については、なお従前の例による。

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