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Supplementary Provisions, Article 28Transitional Measures Concerning Mineral Product Tax

第二十八条(鉱産税に関する経過措置)

With regard to the handwritten signature and seal under the provisions of of the Former Act pertaining to a return under the provisions of Article 522 of the Local Tax Act that a corporation submitted before the Effective Date, the provisions then in force continue to govern.

地方税法第五百二十二条の規定による申告書で法人が施行日前に提出したものに係るからまでの規定による自署及び押印については、なお従前の例による。

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