第四条
Supplementary Provisions, Article 4
The provisions of Article 23, paragraph (1) (limited to the part pertaining to items (iv) and (iv)-3) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate prefectural inhabitant tax for business years ending on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions and corporate prefectural inhabitant tax for consolidated business years ending on or after that date, and the provisions then in force continue to govern corporate prefectural inhabitant tax for business years that ended before that date and corporate prefectural inhabitant tax for consolidated business years that ended before that date.
附則第一条第六号に掲げる規定による改正後の地方税法第二十三条第一項（第四号及び第四号の三に係る部分に限る。）の規定は、附則第一条第六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道府県民税及び同日以後に終了する連結事業年度分の法人の道府県民税について適用し、同日前に終了した事業年度分の法人の道府県民税及び同日前に終了した連結事業年度分の法人の道府県民税については、なお従前の例による。