Supplementary Provisions, Article 8

The provisions of Article 57, paragraph (2) of the New Act apply from corporate prefectural inhabitant tax for business years for which the return due date under the first sentence of Article 53, paragraph (1) of the New Act arrives on or after the Effective Date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years for which that return due date arrived before that date.