Supplementary Provisions, Article 14Transitional Measures Concerning Business Office Tax
第十四条（事業所税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to business (meaning the business office tax pertaining to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraphs (3) and (6)) apply to business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or after the Effective Date and the business of an individual for calendar year 1991 and thereafter (excluding the business of an individual abolished before the Effective Date), and for business office tax pertaining to business imposed on the business of a corporation for business years that ended before the Effective Date, and on the business of an individual for calendar years before 1991 and the business of an individual for calendar year 1991 that was abolished before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中事業に係る事業所税（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をいう。以下この項、第三項及び第六項において同じ。）に関する部分は、施行日以後に終了する事業年度分の法人の事業及び平成三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平成三年前の年分の個人の事業及び平成三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。
Except as otherwise specially provided, the provisions of the New Act concerning business office tax pertaining to new construction or expansion (meaning the business office tax pertaining to new construction or expansion prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) apply to business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings (meaning the business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph, paragraph (4) and paragraph (5)) carried out on or after the Effective Date, and for business office tax pertaining to new construction or expansion imposed on new construction or extension of business premises buildings carried out before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中新増設に係る事業所税（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をいう。以下この項、第四項及び第五項において同じ。）に関する部分は、施行日以後に行われる事業所用家屋（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をいう。以下この項、第四項及び第五項において同じ。）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。
For business office tax pertaining to business to be imposed on the business prescribed in Article 32-3, paragraph (2) of the Supplementary Provisions of the Former Act for business years ending on or before December 4, 1991, the provisions then in force continue to govern.
平成三年十二月四日までに終了する事業年度分までの旧法附則第三十二条の三第二項に規定する事業に対して課すべき事業に係る事業所税については、なお従前の例による。
For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Former Act that is carried out on or before November 12, 1991, the provisions then in force continue to govern.
For business office tax pertaining to new construction or expansion to be imposed on new construction or extension of business premises buildings pertaining to the facilities prescribed in Article 32-3, paragraph (8) of the Supplementary Provisions of the Former Act that is carried out on or before December 4, 1991, the provisions then in force continue to govern.
For the calculation of the floor area of places of business that is to be the tax base of the asset levy, within the business office tax pertaining to business to be imposed on the business of a corporation for business years ending on or before December 4, 1991, among the business prescribed in Article 32-3-2, paragraph (3) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第三十二条の三の二第三項に規定する事業のうち平成三年十二月四日までに終了する事業年度分の法人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、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. 7 of 1991.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1991, which the supplementary provisions (附則) of Act No. 7 of 1991 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 1991 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
business office taxmachine translation
「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. 7 of 1991.
Defined inSupplementary Provisions, Article 14, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraphs (3) and (6)
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.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraphs (4) and (5)
business office taxmachine translation
「係る事業所税」
The business office tax on new construction or expansion (新増設に係る事業所税) as defined in Article 701-32, paragraph 2 of the Local Tax Act as amended by Act No. 7 of 1991.
Defined inSupplementary Provisions, Article 14, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 14, paragraphs (4) and (5)