1 article
Supplementary Provisions, Article 8
第八条
The provisions of Article 72-48, paragraph (9) of the Local Tax Act after the amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions apply to corporate enterprise tax for business years ending on or after the date of enforcement of the provisions set forth in that item, and the provisions then in force continue to govern corporate enterprise tax for business years that ended before that date.
附則第一条第六号に掲げる規定による改正後の地方税法第七十二条の四十八第九項の規定は、同号に掲げる規定の施行の日以後に終了する事業年度に係る法人の事業税について適用し、同日前に終了した事業年度に係る法人の事業税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.