Supplementary Provisions, Article 2Application of Provisions on Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc.
第二条（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予に関する規定の適用）
The provisions of Article 15-4-2 of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to corporate prefectural inhabitant tax or municipal inhabitant tax relating to a return under paragraph (1), item (i) of that Article filed on or after April 1, 1968 (hereinafter referred to as the "Effective Date") or a reassessment under paragraph (1), item (ii) of that Article received on or after that date, or corporate enterprise tax relating to an amended return under paragraph (1), item (iii) of that Article filed on or after that date.
改正後の地方税法（以下「新法」という。）第十五条の四の二の規定は、昭和四十三年四月一日（以下「施行日」という。）以後に提出した同条第一項第一号の申告書若しくは同日以後に受けた同項第二号の更正に係る法人の道府県民税若しくは市町村民税又は同日以後に提出した同項第三号の修正申告書に係る法人の事業税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 4 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1968, which the supplementary provisions (附則) of Act No. 4 of 1968 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)