1 article
Supplementary Provisions, Article 13Application of Provisions on Enterprise Tax
第十三条（事業税に関する規定の適用）
The provisions of Article 72-50 of the New Act apply from individual enterprise tax for fiscal year 1961, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1960.
新法第七十二条の五十の規定は、昭和三十六年度分の個人の事業税から適用し、昭和三十五年度分までの個人の事業税については、なお従前の例による。
In addition to what is provided for in the preceding paragraph, the provisions of the New Act concerning individual enterprise tax apply from individual enterprise tax for fiscal year 1962, and the provisions then in force continue to govern individual enterprise tax through fiscal year 1961.
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the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)