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Supplementary Provisions, Article 17Transitional Provisions Concerning Relaxation, etc. of Filing Requirements for Corporations

第十七条(法人の申告要件の緩和等に関する経過規定)

The provisions of Articles 47, 61, 64 through 65-5, 65-7 through 66, 66-11 and 67-3 of the New Act apply to corporation tax of a corporation for business years ending on or after April 1, 1968, and the provisions then in force continue to govern corporation tax of a corporation for business years that ended before that date.

、、、、及びの規定は、法人の昭和四十三年四月一日以後に終了する事業年度分の法人税について適用し、法人の同日前に終了した事業年度分の法人税については、なお従前の例による。

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