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Supplementary Provisions, Article 3Application of Provisions on Enterprise Tax

第三条(事業税に関する規定の適用)

The provisions of Article 72-18, paragraphs (1) and (2) of the New Act apply from individual enterprise tax for fiscal year 1977, and the provisions then in force continue to govern individual enterprise tax up to fiscal year 1976.

新法第七十二条の十八第一項及び第二項の規定は、昭和五十二年度分の個人の事業税から適用し、昭和五十一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。

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