Supplementary Provisions, Article 2Transitional Measures Concerning Deferral of Collection of the Corporation Tax Levy of Prefectural Inhabitant Tax or Municipal Inhabitant Tax, or Corporate Enterprise Tax

The provisions of Article 15-3 of the Local Tax Act prior to its amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act"), and the provisions of Article 15-4, paragraph (1), Article 53, paragraph (15), Article 64, paragraph (1), Article 66, paragraph (2), Article 72-25, paragraph (8), Article 72-45, paragraph (1), Article 72-66, paragraph (2), Article 321-8, paragraph (12), Article 326, paragraph (1), Article 329, paragraph (2) and Article 3-2 of the Supplementary Provisions of the Former Act (limited to the portion relating to deferral of collection under Article 15-3 of the Former Act), remain in force with respect to the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or corporate enterprise tax, for business years that ended before April 1, 1984 (hereinafter referred to as the "Effective Date").