Supplementary Provisions, Article 11Transitional Measures Concerning Business Office Tax

With respect to the calculation of the floor area of the place of business that is to be the tax base of the asset levy, among the business office tax on businesses imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for business years up to the first business year ending on or after April 1, 1989, the provisions then in force continue to govern.