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Supplementary Provisions, Article 30Application of the Provisions of the Act Partially Amending the Local Tax Act as Amended

第三十条(改正後の地方税法の一部を改正する法律の規定の適用)

The provisions of as amended by the provisions of apply from corporate enterprise tax for the business year that includes the date of enforcement of this Act, and for corporate enterprise tax for each business year up to the business year immediately preceding the business year that includes that date, the provisions then in force continue to govern.

の規定による改正後のからまでの規定は、この法律の施行の日の属する事業年度分の法人の事業税から適用し、同日の属する事業年度の直前の事業年度までの各事業年度分の法人の事業税については、なお従前の例による。

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