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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 prior to amendment (hereinafter referred to as the "Former Act") remain in force with regard to corporate enterprise tax for business years that ended before the Effective Date.

改正前の地方税法(以下「旧法」という。)の規定は、施行日前に終了した事業年度分の法人の事業税については、なおその効力を有する。

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