Supplementary Provisions, Article 27

The provisions of Article 292, paragraph (1), item (iv), Article 321-8, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate municipal inhabitant tax) of the New Act apply from corporate municipal inhabitant tax for the business year that includes the Effective Date, and the provisions then in force continue to govern corporate municipal inhabitant tax for each business year through the business year immediately preceding the business year that includes that date.