Supplementary Provisions

This Act comes into effect as of October 1, 1987.

①With respect to the calculation of the tax base of real property acquisition tax imposed on the acquisition of the facility prescribed in Article 73-14, paragraph (7) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Act") in a case where the transfer of that facility has been received from the Pollution Control Service Corporation pursuant to the provisions of Article 18, item (ii) of the Pollution Control Service Corporation Act prior to amendment by the Act Partially Amending the Pollution Control Service Corporation Act (Act No. 43 of 1987) (hereinafter in this Article referred to as the "Former Pollution Control Service Corporation Act"), the provisions then in force continue to govern.

②With respect to real property acquisition tax imposed on the acquisition of real property by a business cooperative, etc. prescribed in Article 73-27-5, paragraph (1) of the Local Tax Act in a case where that business cooperative, etc. acquires real property to be used for a facility prescribed in Article 18, item (ii) or (iii) of the Former Pollution Control Service Corporation Act, as prescribed in Article 73-27-5, paragraph (1) of the Former Act, that was established or developed by the Pollution Control Service Corporation, and transfers that real property to a member or affiliated person of that business cooperative, etc. within five years from the date of acquisition of that real property, the provisions then in force continue to govern.

③With respect to special land holding tax imposed on land that a person who received by September 30, 1987 the transfer of the facility prescribed in Article 586, paragraph (2), item (iv) of the Former Act uses for that facility, or on the acquisition of that land, the provisions then in force continue to govern.

④The provisions of Article 701-34, paragraph (8), item (iv) of the Local Tax Act after amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Act") apply to business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the Local Tax Act; the same applies hereinafter in this paragraph) to be imposed on acquisition by transfer (hereinafter in this paragraph referred to as "acquisition") of a facility deemed to be newly constructed under the provisions of Article 701-32, paragraph (3) of the Local Tax Act, which takes place on or after the date of enforcement of this Act (hereinafter in this Article referred to as the "Effective Date"), and with respect to business office tax on new construction or extension imposed on an acquisition that took place before the Effective Date, the provisions then in force continue to govern.

⑤The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act apply to business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act; the same applies hereinafter in this paragraph) 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 years from 1987 onward (excluding the business of individuals abolished before the Effective Date), and with respect to 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 and the business of individuals for 1987 that was abolished before the Effective Date, the provisions then in force continue to govern.