Supplementary Provisions, Article 15Application of Provisions on Business Office Tax
第十五条（事業所税に関する規定の適用）
The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the business of corporations for business years ending on or after October 1, 1975 and to the business of individuals for the year 1975 and thereafter. In this case, with regard to business office tax relating to business imposed on the business of a corporation for the business year first ending on or after that date or on the business of an individual for that year, the phrase "an office or place of business listed in the following items" in Article 701-40, paragraph (2) of the New Act is deemed to be replaced with "an office or place of business listed in the following items (excluding offices or places of business abolished before October 1, 1975)", and the phrase "each office or place of business" in Article 701-46, paragraph (2) and Article 701-47, paragraph (2) of the New Act with "each office or place of business (excluding offices or places of business abolished before October 1, 1975)".
新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項において同じ。）に関する部分は、昭和五十年十月一日以後に終了する事業年度分の法人の事業及び同年以後の年分の個人の事業について適用する。この場合において、同日以後に最初に終了する事業年度分の法人の事業又は同年分の個人の事業に対して課する事業に係る事業所税については、新法第七百一条の四十第二項中「次の各号に掲げる事業所等」とあるのは「次の各号に掲げる事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」と、新法第七百一条の四十六第二項及び第七百一条の四十七第二項中「各事業所等」とあるのは「各事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」とする。
Except as provided in the following paragraph and paragraph (4), the provisions of the New Act relating to business office tax on new construction and extension (meaning business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) apply to new construction or extension of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies in the following paragraph) carried out on or after October 1, 1975.
次項及び第四項に規定するものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）に関する部分は、昭和五十年十月一日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。次項において同じ。）の新築又は増築について適用する。
The provisions of Article 701-32, paragraph (2) and the latter part of Article 701-43, paragraph (3) of the New Act apply where a business premises building has been extended and the prior new construction or extension prescribed in those provisions relating to that extension was carried out on or after October 1, 1975.
新法第七百一条の三十二第二項及び第七百一条の四十三第三項後段の規定は、事業所用家屋につき増築があつた場合において、当該増築に係るこれらの規定に規定する前の新増築が昭和五十年十月一日以後に行われたものであるときについて適用する。
The provisions of Article 701-32, paragraph (3) of the New Act apply where a transfer or change of use prescribed in that paragraph occurs with respect to all or part of a house newly constructed or extended on or after October 1, 1975.
新法第七百一条の三十二第三項の規定は、昭和五十年十月一日以後に新築又は増築をされた家屋の全部又は一部につき同項に規定する譲渡又は用途の変更があつた場合について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 18 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
business office taxmachine translation
「係る事業所税」
The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 18 of 1975.
Defined inSupplementary Provisions, Article 15, paragraph (1)· applies only in this paragraph
business premises buildingmachine translation
「事業所用家屋」
A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.
Defined inSupplementary Provisions, Article 15, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 15, paragraph (3)