1 article
Supplementary Provisions, Article 5Application of Provisions on Prefectural Inhabitant Tax
第五条（道府県民税に関する規定の適用）
For an association or foundation that is not a corporation, has a representative or administrator designated, and is deemed to be a corporation under Article 1, paragraph (2) of the Corporation Tax Act, the provisions of the New Act apply to prefectural inhabitant tax of that association or foundation for business years beginning on or after April 1, 1957.
法人でない社団又は財団で代表者又は管理人の定があり、かつ、法人税法第一条第二項において法人とみなされるものについては、新法の規定は、当該法人でない社団又は財団の昭和三十二年四月一日以後に開始する事業年度分の道府県民税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
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)