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Supplementary Provisions, Article 4Transitional Measures Concerning Enterprise Tax

第四条(事業税に関する経過措置)

The provisions of Article 72-17, paragraph (3), item (i) of the New Act apply to individual enterprise tax for fiscal year 1990 and subsequent fiscal years, and with respect to individual enterprise tax up to that for fiscal year 1989, the provisions then in force continue to govern.

の規定は、昭和六十五年度以後の年度分の個人の事業税について適用し、昭和六十四年度分までの個人の事業税については、なお従前の例による。

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