Supplementary Provisions, Article 6

The provisions of Article 23, paragraph (1), item (iv), Article 53, paragraph (10) and paragraph (8) of the Supplementary Provisions (limited to the part relating to corporate prefectural inhabitant tax) of the New Act apply from corporate prefectural inhabitant tax for the business year that includes the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), and the provisions then in force continue to govern corporate prefectural inhabitant tax for each business year through the business year immediately preceding the business year that includes that date.