第七百一条の七十四（指定都市等でなくなつた場合等の特例）
Article 701-74Special Provisions in the Case Where a City Ceases to Be a Designated City, etc.
Special provisions concerning the application of the provisions of this Section to the amount of business office tax where, in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., there is an amount of business office tax to be filed and paid to that designated city, etc. at the time it so ceased to fall under it, and other transitional measures necessary for the assessment and collection of business office tax in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., a city that does not fall under a designated city, etc. has newly become a designated city, etc., or there has been an abolition, establishment, division or merger of, or a change in the boundaries of, the area of a designated city, etc., are specified by Cabinet Order.
指定都市等であつた市が指定都市等に該当しなくなつた場合において、当該該当しなくなつた際において当該指定都市等に申告納付すべき事業所税額があるときの当該事業所税額に係る本節の規定の適用に関する特例その他指定都市等であつた市が指定都市等に該当しなくなり、若しくは指定都市等に該当しない市が新たに指定都市等となり、又は指定都市等の区域に係る廃置分合若しくは境界の変更があつた場合における事業所税の賦課徴収に関し必要な経過措置は、政令で定める。