Supplementary Provisions, Article 10
第十条
In the case where a corporation conducting a local railway business or track business, whose business year exceeds six months (excluding a corporation to which Article 72-18, paragraph (2) of the Former Act applied with respect to enterprise tax for the business year immediately preceding the business year that includes April 1, 1957), files and pays enterprise tax under Article 72-26, paragraph (1) of the New Act for the first time on or after April 1, 1957, it must calculate its income under the proviso to Article 72-26, paragraph (1) of the New Act and file and pay the amount of enterprise tax on that income.
地方鉄道事業又は軌道事業を行う法人でその事業年度が六月をこえるもの（昭和三十二年四月一日の属する事業年度の直前の事業年度分の事業税について、旧法第七十二条の十八第二項の規定の適用を受けていたものを除く。）が昭和三十二年四月一日以後最初に新法第七十二条の二十六第一項の規定によつて事業税を申告納付する場合においては、同法同条同項ただし書の規定によつて所得を計算し、当該所得に対する事業税額を申告納付しなければならない。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 60 of 1957.
Short name set inSupplementary Provisions, Article 2, paragraph (1)