Supplementary Provisions, Article 13Transitional Measures Concerning Prefectural Inhabitant Tax and Municipal Inhabitant Tax on the Incorporated Foundation International Science and Technology Exposition Association
第十三条(財団法人国際科学技術博覧会協会に係る道府県民税及び市町村民税に関する経過措置)
The provisions of Article 37, paragraph (2) of the Supplementary Provisions of the Former Act remain in force with respect to corporate prefectural inhabitant tax and municipal inhabitant tax relating to business years of the Incorporated Foundation International Science and Technology Exposition Association ending on or after the Effective Date or to the period under Article 53, paragraph (4) or Article 321-8, paragraph (4) of the New Act.
旧法附則第三十七条第二項の規定は、財団法人国際科学技術博覧会協会の施行日以後に終了する事業年度又は新法第五十三条第四項若しくは第三百二十一条の八第四項の期間に係る法人の道府県民税及び市町村民税については、なおその効力を有する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 6 of 1988.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1988, which the supplementary provisions (附則) of Act No. 6 of 1988 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 6 of 1988 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)