Supplementary Provisions, Article 21Transitional Measures Concerning Business Office Tax

The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this Article referred to as "business office tax on businesses") to be imposed on the businesses of corporations for business years ending on or after the Effective Date and the businesses of individuals for 1984 and later years (excluding the businesses of individuals discontinued before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years ending before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1984 that were discontinued before the Effective Date, the provisions then in force continue to govern.