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Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax

第三条(事業税に関する経過措置)

For corporate enterprise tax imposed on businesses conducted by house-rental associations, federations of house-rental associations, room-rental associations and federations of room-rental associations existing at the time of enforcement of this Act, the provisions then in force continue to govern.

この法律の施行の際現に存する貸家組合、貸家組合連合会、貸室組合及び貸室組合連合会が行う事業に対して課する法人の事業税については、なお従前の例による。

The provisions of of the Supplementary Provisions of the Former Act remain in force with respect to individual enterprise tax up to fiscal year 1978.

の規定は、昭和五十三年度分までの個人の事業税については、なおその効力を有する。

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