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The place for tax payment for special corporation tax for reconstruction of a corporation is the place for tax payment for corporation tax of that corporation under the provisions of Articles 16 through 18 of the Corporation Tax Act.
法人の復興特別法人税の納税地は、当該法人の法人税法第十六条から第十八条までの規定による法人税の納税地とする。
The provisions of Article 19 of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction in cases where a disposition designating the place for tax payment for corporation tax has been revoked.
法人税法第十九条の規定は、法人税の納税地の指定の処分の取消しがあった場合における復興特別法人税について準用する。
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.