Supplementary Provisions, Article 12
第十二条
The provisions of Article 292, paragraph (1), item (iv) of the Local Tax Act as amended by the provisions of Article 2 (limited to the part pertaining to the provisions of Article 42-12-7 of the New Act on Special Measures Concerning Taxation), and Article 8, paragraphs (14) (limited to the part pertaining to that item) and (15) (limited to the part pertaining to that item) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 2, apply to corporate municipal inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (x) of the Supplementary Provisions.
第二条の規定による改正後の地方税法第二百九十二条第一項第四号（新租税特別措置法第四十二条の十二の七の規定に係る部分に限る。）並びに附則第八条第十四項（同号の規定に係る部分に限る。）及び第十五項（同号の規定に係る部分に限る。）の規定は、附則第一条第十号に掲げる規定の施行の日以後に終了する事業年度分の法人の市町村民税について適用する。