Supplementary Provisions, Article 17Application of Provisions on Business Office Tax
第十七条（事業所税に関する規定の適用）
The provisions of Article 701-32, paragraph (4), Article 701-34, paragraph (8), Article 701-41, paragraph (5) and Article 32-3 of the Supplementary Provisions of the New Act apply to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this Article referred to as "business office tax on new construction or extension") to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as "business premises building") carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date.
新法第七百一条の三十二第四項、第七百一条の三十四第八項、第七百一条の四十一第五項及び附則第三十二条の三の規定は、施行日以後に行われる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（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき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（以下この条において「新増設に係る事業所税」という。）について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
The provisions of Article 701-34, paragraph (5) and Article 32-3-2 of the Supplementary Provisions of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph referred to as "business office tax on businesses") to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for the year 1977 and thereafter, and the provisions then in force continue to govern business office tax on businesses imposed on the business of corporations for business years that ended before the Effective Date and on the business of individuals for years before that year.
新法第七百一条の三十四第五項及び附則第三十二条の三の二の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十二年以後の年分の個人の事業に対して課すべき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（以下この項において「事業に係る事業所税」という。）について適用し、施行日前に終了した事業年度分の法人の事業及び同年前の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、なお従前の例による。
The provisions of Article 701-51-2 of the New Act apply to business office tax on new construction or extension to be imposed on the acquisition by transfer of all or part of a house in the case where all or part of the house is transferred for the purpose of security on or after the Effective Date.
新法第七百一条の五十一の二の規定は、施行日以後に担保の目的で家屋の全部又は一部を譲渡する場合における当該家屋の全部又は一部の譲渡による取得に対して課すべき新増設に係る事業所税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Act No. 6 of 1977.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1977, which the supplementary provisions (附則) of Act No. 6 of 1977 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (2)
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.
Short name set inSupplementary Provisions, Article 17, paragraph (1)· applies only in this paragraph
business office tax on new construction or extensionmachine translation
「新増設に係る事業所税」
In Article 17 of the supplementary provisions (附則) of Act No. 6 of 1977, the business office tax (事業所税) on the new construction or extension of buildings used for business offices (事業所用家屋), as Article 701-32, paragraph 2 of the Local Tax Act as amended by that Act defined it.
Short name set inSupplementary Provisions, Article 17, paragraph (1)· applies only in this article
business office tax on businessesmachine translation
「事業に係る事業所税」
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. 6 of 1977.
Short name set inSupplementary Provisions, Article 17, paragraph (2)· applies only in this paragraph