Supplementary Provisions, Article 15Transitional Measures Concerning Business Office Tax
第十五条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (3), item (i) and item (ii)-2 of the table in Article 701-41, 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 Article referred to as "business office tax on businesses") to be imposed on businesses for business years ending on or after the Effective Date and 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 Article referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on businesses imposed on businesses for business years that ended before the Effective Date and 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.
新法第七百一条の三十四第三項第一号及び第七百一条の四十一第一項の表の第二号の二の規定は、施行日以後に終了する事業年度分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（以下この条において「事業に係る事業所税」という。）及び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（以下この条において「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、施行日前に終了した事業年度分の事業に対して課する事業に係る事業所税及び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 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1982, which the supplementary provisions (附則) of Act No. 10 of 1982 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 1982.
Short name set inSupplementary Provisions, Article 15, paragraph (1)· applies only in this article
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 15, paragraph (1)· applies only in this article
business office tax on new construction or extensionmachine translation
「新増設に係る事業所税」
In Article 15 of the supplementary provisions (附則) of Act No. 10 of 1982, 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 15, paragraph (1)· applies only in this article