1 article
Supplementary Provisions, Article 17Transitional Measures Concerning Business Office Tax
第十七条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (2) of the Local Tax Act as amended by the provisions listed in Article 1, item (x) of the Supplementary Provisions apply to business office tax to be imposed on the business of a corporation for business years ending on or after the date of enforcement of the provisions listed in that item.
附則第一条第十号に掲げる規定による改正後の地方税法第七百一条の三十四第二項の規定は、同号に掲げる規定の施行の日以後に終了する事業年度分の法人の事業に対して課すべき事業所税について適用する。
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.