Supplementary Provisions, Article 36
第三十六条
The provisions of Article 321-8, paragraphs (1) and (5) of the New Act apply from corporate municipal inhabitant tax for business years for which the return due date under Article 321-8, 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 municipal inhabitant tax for business years for which the return due date under Article 321-8, paragraph (1) of the New Act arrived before that date.
新法第三百二十一条の八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三百二十一条の八第一項の申告期限の到来する事業年度分の法人の市町村民税から適用し、同日前に同法同条同項の申告期限の到来した事業年度分の法人の市町村民税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)