Supplementary Provisions, Article 17

The provisions of Article 321-8, paragraphs (5) and (10) of the New Act apply from corporate municipal inhabitant tax for the business year that includes April 1, 1963 (including a business year in liquidation; the same applies hereinafter in this Article), 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.