Supplementary Provisions, Article 13Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
第十三条（民間事業者の能力の活用により整備される特定施設に関する経過措置）
With regard to fixed assets tax imposed on land that is the site of a house prescribed in Article 38, paragraph (5) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for business between May 30, 1986 and March 31, 1996 (limited to land acquired within that period by a certified business operator prescribed in that paragraph), the provisions then in force continue to govern.
昭和六十一年五月三十日から平成八年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第五項に規定する家屋の敷地である土地（同項に規定する認定事業者が当該期間内に取得したものに限る。）に対して課する固定資産税については、なお従前の例による。
With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses, relating to the facilities, up to the business year that first ends on or after the date on which five years elapse from the date on which the office or place of business relating to the facilities (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) was newly established, among the business prescribed in Article 38, paragraph (12) of the Supplementary Provisions of the Former Act that relates to the facilities listed in Article 2, paragraph (1), item (iv), (b), item (v), (c) and (d), item (vi), (d) and (e), and item (ix) of the Act on Temporary Measures for Promoting the Improvement of Specified Facilities by Utilizing the Capabilities of Private Businesses (Act No. 77 of 1986), the provisions then in force continue to govern.
旧法附則第三十八条第十二項に規定する事業で民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法（昭和六十一年法律第七十七号）第二条第一項第四号ロ、第五号ハ及びニ、第六号ニ及びホ並びに第九号に掲げる施設に係るもののうち当該施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいう。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う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。
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 12 of 1996.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 12 of 1996 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
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. 12 of 1996.
Defined inSupplementary Provisions, Article 10, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraphs (3) and (6); and Supplementary Provisions, Article 13, paragraph (2)