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Supplementary Provisions, Article 17Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets

第十七条(課税資産の譲渡等についての中間申告に関する経過措置)

The provisions of Article 42 apply to taxable periods prescribed in paragraph (1) of that Article that begin on or after the day following the application date.

第四十二条の規定は、適用日の翌日以後に開始する同条第一項に規定する課税期間について適用する。

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