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Supplementary Provisions, Article 8Transitional Measures Concerning Business Office Tax

第八条(事業所税に関する経過措置)

The provisions then in force continue to govern business office tax imposed on the business prescribed in of the Former Act.

に規定する事業に対して課する事業所税については、なお従前の例による。

The provisions then in force continue to govern business office tax imposed on the business prescribed in of the Supplementary Provisions of the Former Act (limited to the business conducted at places of business, etc. prescribed in that were newly established during the period from the date of public notice of the plan prescribed in to the Effective Date).

に規定する事業(に規定する計画の公表の日から施行日までの間に新設されたに規定する事業所等において行うものに限る。)に対して課する事業所税については、なお従前の例による。

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