Search

Search provisions, jump to a law or an article

1 article

Supplementary Provisions, Article 17Application of Provisions on Special Provisions for Tokyo Metropolis

第十七条(都の特例に関する規定の適用)

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax for business years ending on or after the Effective Date or for the period prescribed in Article 321-8, paragraph (6) of the New Act, and the provisions then in force continue to govern corporate Tokyo inhabitant tax for business years ending before that date or for the period prescribed in Article 321-8, paragraph (6) of the New Act.

新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は新法第三百二十一条の八第六項の期間に係る法人の都民税について適用し、同日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy