Supplementary Provisions, Article 13Transitional Measures Concerning Business Office Tax
第十三条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (3), item (xi)-2 of the New Act apply to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act to be imposed on the businesses of corporations for business years ending on or after the effective date of the Farming and Residence Association Act, and to business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act 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 carried out on or after that date, in each case that relates to a facility prescribed in Article 701-34, paragraph (3), item (xi)-2 of the New Act.
新法第七百一条の三十四第三項第十一号の二の規定は、農住組合法の施行の日以後に終了する事業年度分の法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及び同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で、新法第七百一条の三十四第三項第十一号の二に規定する施設に係るものについて適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 15 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
facilitymachine translation
「施設」
In the wording Article 5, paragraph 10 of the supplementary provisions (附則) of Act No. 15 of 1981 gives Articles 73-25 to 73-27 of the Local Tax Act, a facility as Article 11-2, paragraph 7 of the supplementary provisions of the Local Tax Act as it stood before that Act defined it, which Article 5, paragraph 9 of those supplementary provisions keeps in effect for the real estate acquisition tax (不動産取得税) on acquiring one.
Short name set inSupplementary Provisions, Article 5, paragraph (10)