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Supplementary Provisions, Article 11Transitional Measures Concerning Electricity Tax

第十一条(電気税に関する経過措置)

The provisions of Article 489, paragraph (1) of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1983 (in the case of electricity tax subject to special collection, that relating to charges to be collected on or after that date), and for electricity tax imposed on electricity used before that date (in the case of electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date), the provisions then in force continue to govern.

の規定は、昭和五十八年六月一日以後に使用する電気に対して課すべき電気税(特別徴収に係る電気税にあつては、同日以後に収納すべき料金に係るもの)について適用し、同日前に使用した電気に対して課する電気税(特別徴収に係る電気税にあつては、同日前に収納した又は収納すべきであつた料金に係るもの)については、なお従前の例による。

Supplementary Provisions, Article 12Transitional Measures Concerning Special Land Holding Tax

第十二条(特別土地保有税に関する経過措置)

The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1983 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

の規定(土地に対して課する特別土地保有税に関する部分に限る。)は、昭和五十八年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和五十七年度分までの土地に対して課する特別土地保有税については、なお従前の例による。

The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on acquisitions of land) apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land made on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before the Effective Date, the provisions then in force continue to govern.

の規定(土地の取得に対して課する特別土地保有税に関する部分に限る。)は、施行日以後にされる土地の取得に係る土地の取得に対して課する特別土地保有税について適用し、施行日前にされた土地の取得に係る土地の取得に対して課する特別土地保有税については、なお従前の例による。

Supplementary Provisions, Article 13Transitional Measures Concerning Light Oil Delivery Tax

第十三条(軽油引取税に関する経過措置)

The provisions of Article 700-6 of the New Act apply to light oil delivery tax to be imposed on the delivery of light oil on or after June 1, 1983, and for light oil delivery tax imposed on the delivery of light oil before that date, the provisions then in force continue to govern.

の規定は、昭和五十八年六月一日以後の軽油の引取りに対して課すべき軽油引取税について適用し、同日前の軽油の引取りに対して課する軽油引取税については、なお従前の例による。

Supplementary Provisions, Article 14Transitional Measures Concerning Hunting Entry Tax

第十四条(入猟税に関する経過措置)

The provisions of Article 700-52 of the New Act apply to hunting entry tax to be imposed on a person who is to receive hunter registration on or after the Effective Date, and for hunting entry tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern.

新法第七百条の五十二の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき入猟税について適用し、施行日前に狩猟者の登録を受けた者に対して課する入猟税については、なお従前の例による。

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)

Except as provided in the following paragraph, the provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) of the New Act (limited to the portion concerning 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")) apply to 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 1983 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 for 1983 that were abolished before the Effective Date, the provisions then in force continue to govern.

次項に定めるものを除き、新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項(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(以下この項及び次項において「事業に係る事業所税」という。)に関する部分に限る。)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五十八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。)に対して課すべき事業に係る事業所税について適用し、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昭和五十八年分の個人の事業で施行日前に廃止されたもの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 of the Former Act (limited to the portion concerning business office tax on businesses) remain in force with respect to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date that are carried on at places of business, etc. to which was applied for business years that ended during the period from April 1, 1978 through March 31, 1983, and on the businesses of individuals for 1983 and subsequent years that are carried on at places of business, etc. to which was applied for the businesses for 1978 through 1982.

(事業に係る事業所税に関する部分に限る。)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で昭和五十三年四月一日から昭和五十八年三月三十一日までの間に終了した事業年度分の事業についての規定の適用を受けた事業所等において行われるもの及び同年以後の年分の個人の事業で昭和五十三年分から昭和五十七年分までの事業についての規定の適用を受けた事業所等において行われるものに対して課すべき事業に係る事業所税については、なおその効力を有する。

The provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) (limited to the portion concerning 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")) and Article 701-48 of the New Act apply to 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.

新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項(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。)に関する部分に限る。)並びに第七百一条の四十八の規定は、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増設に係る事業所税について適用し、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。

Supplementary Provisions, Article 16Transitional Measures Concerning City Planning Tax

第十六条(都市計画税に関する経過措置)

The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1983 and subsequent fiscal years, and for city planning tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

新法第七百二条第二項の規定は、昭和五十八年度以後の年度分の都市計画税について適用し、昭和五十七年度分までの都市計画税については、なお従前の例による。

For city planning tax imposed on the warehouses prescribed in of the Supplementary Provisions of the Former Act that were newly established or expanded during the period from January 2, 1965 through January 1, 1982, the provisions then in force continue to govern.

昭和四十年一月二日から昭和五十七年一月一日までの間に新設され、又は増設されたに規定する倉庫に対して課する都市計画税については、なお従前の例による。

Supplementary Provisions, Article 17Transitional Measures Concerning National Health Insurance Tax

第十七条(国民健康保険税に関する経過措置)

The provisions of Article 703-4, paragraph (4) of the New Act apply to national health insurance tax for fiscal year 1983 and subsequent fiscal years, and for national health insurance tax for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.

新法第七百三条の四第四項の規定は、昭和五十八年度以後の年度分の国民健康保険税について適用し、昭和五十七年度分までの国民健康保険税については、なお従前の例による。

The provisions of of the Supplementary Provisions of the Former Act remain in force with respect to national health insurance tax for fiscal year 1982.

の規定は、昭和五十七年度分の国民健康保険税については、なおその効力を有する。

Supplementary Provisions, Article 18Transitional Measures Concerning Special Provisions for Tokyo Metropolis

第十八条(都の特例に関する経過措置)

The provisions of Article 734, paragraph (3) of the New Act apply to corporate Tokyo inhabitant tax relating to business years ending on or after the Effective Date or to the period under Article 321-8, paragraph (5) of the New Act as applied mutatis mutandis in that paragraph, and for corporate Tokyo inhabitant tax relating to business years ending before the Effective Date or the period referred to in that paragraph, the provisions then in force continue to govern.

新法第七百三十四条第三項の規定は、施行日以後に終了する事業年度又は同項において準用する新法第三百二十一条の八第五項の期間に係る法人の都民税について適用し、施行日前に終了した事業年度又は同項の期間に係る法人の都民税については、なお従前の例による。

Notwithstanding the provisions of the preceding paragraph, where the deadline for filing the return under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, for a business year of a corporation ending on or after the Effective Date (limited to a return that a corporation obliged to submit a return on corporation tax under (including cases where applies, and cases where these provisions are applied mutatis mutandis under ) is to submit, under Article 321-8, paragraph (1) of the New Act as applied mutatis mutandis in Article 734, paragraph (3) of the New Act, by the deadline for filing the return on corporation tax), is before the Effective Date, the provisions then in force continue to govern the Tokyo inhabitant tax that the corporation paid, or should have paid, as Tokyo inhabitant tax relating to that return.

前項の規定にかかわらず、法人の施行日以後に終了する事業年度に係る新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の申告書((の規定が適用される場合及びこれらの規定をにおいて準用する場合を含む。)の規定により法人税に係る申告書を提出する義務がある法人が、新法第七百三十四条第三項において準用する新法第三百二十一条の八第一項の規定により当該申告書の提出期限までに提出すべき申告書に限る。)の提出期限が施行日前である場合には、その法人の当該申告書に係る都民税として納付した又は納付すべきであつた都民税については、なお従前の例による。

Supplementary Provisions, Article 19Transitional Measures Concerning Automobile Tax

第十九条(自動車税に関する経過措置)

For automobile tax up to and including that for fiscal year 1982 imposed on the motor vehicles using electricity as a power source prescribed in of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

に規定する電気を動力源とする自動車に対して課する昭和五十七年度分までの自動車税については、なお従前の例による。

Supplementary Provisions, Article 20Transitional Measures Concerning Light Motor Vehicle Tax

第二十条(軽自動車税に関する経過措置)

For light motor vehicle tax up to and including that for fiscal year 1982 imposed on the light motor vehicles, etc. using electricity as a power source prescribed in of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.

に規定する電気を動力源とする軽自動車等に対して課する昭和五十七年度分までの軽自動車税については、なお従前の例による。

Supplementary Provisions, Article 21Transitional Measures Concerning Automobile Acquisition Tax

第二十一条(自動車取得税に関する経過措置)

The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to automobile acquisition tax to be imposed on acquisitions of motor vehicles on or after the Effective Date, and for automobile acquisition tax imposed on acquisitions of motor vehicles before the Effective Date, the provisions then in force continue to govern.

新法附則第三十二条第一項の規定は、施行日以後の自動車の取得に対して課すべき自動車取得税について適用し、施行日前の自動車の取得に対して課する自動車取得税については、なお従前の例による。

Supplementary Provisions, Article 22Transitional Measures Concerning Penal Provisions

第二十二条(罰則に関する経過措置)

For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

この法律の施行前にした行為並びにこの附則の規定によりなお従前の例によることとされる地方税及びこの附則の規定によりなお効力を有することとされる旧法の規定に係る地方税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。

Supplementary Provisions, Article 25Delegation to Cabinet Order

第二十五条(政令への委任)

Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.

附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。

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