Supplementary Provisions, Article 14Transitional Measures Concerning Special Provisions on the Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax in the Case Where Taxation as a Deemed Corporation Has Been Elected

With regard to individual prefectural inhabitant tax and municipal inhabitant tax up to fiscal year 1993 of a person who has made the election under Article 25-2, paragraph (1) of the Act on Special Measures Concerning Taxation prescribed in Article 33-2, paragraph (1) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.