Supplementary Provisions, Article 11Transitional Measures Concerning Business Office Tax
第十一条（事業所税に関する経過措置）
The provisions of Article 701-42, paragraph (1) 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 and the following paragraph referred to as "business office tax on businesses") to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1980 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals abolished before the Effective Date, the provisions then in force continue to govern.
新法第七百一条の四十二第一項の規定は、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五十五年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）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（以下次項までにおいて「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並びに同年前の年分の個人の事業及び施行日前に廃止された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。
Where the provisions of Article 701-42, paragraph (1) of the New Act are applied pursuant to the provisions of the preceding paragraph, with respect to business office tax on businesses imposed on the businesses of corporations for the first business year ending on or after the Effective Date or on the businesses of individuals for 1980 (excluding businesses of individuals abolished before the Effective Date), the phrase "floor area of the place of business" in Article 701-40, paragraph (2), items (ii) and (iii) of the New Act is deemed to be replaced with "floor area of the place of business (for a place of business, etc. abolished before April 1, 1980, the area obtained by multiplying the floor area of the place of business by three-fifths)".
前項の規定により新法第七百一条の四十二第一項の規定を適用する場合には、施行日以後に最初に終了する事業年度分の法人の事業又は昭和五十五年分の個人の事業（施行日前に廃止された個人の事業を除く。）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第二号及び第三号中「事業所床面積」とあるのは、「事業所床面積（昭和五十五年四月一日前に廃止された事業所等にあつては、事業所床面積に五分の三を乗じて得た面積）」とする。
The provisions of Article 701-42, paragraph (2) 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 paragraph 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 a "business premises building") carried out on or after the Effective Date, and for 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, the provisions then in force continue to govern.
新法第七百一条の四十二第二項の規定は、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（以下この項において「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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 10 of 1980.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1980, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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. 10 of 1980.
Short name set inSupplementary Provisions, Article 11, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 11, 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 11, paragraph (3)· 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 11, paragraph 3 of the supplementary provisions (附則) of Act No. 10 of 1980, 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 11, paragraph (3)· applies only in this paragraph