Supplementary Provisions, Article 17Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
第十七条（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）
The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) 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, 1998 and is used for a facility listed in Article 2, paragraph (1), item (iii) or item (vii), (a) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators (Act No. 77 of 1986).
昭和六十一年五月三十日から平成十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二項に規定する家屋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）第二条第一項第三号又は第七号イに掲げる施設の用に供するもの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。
The provisions then in force continue to govern the calculation of the floor area of the place of business that is to be the tax base of the asset levy among the business office tax on 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 Development of Specified Facilities by Utilizing the Abilities of Private Business Operators relating to a facility, for business years up to the first business year to end on or after the day on which five years elapse from the day on which the office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act) relating to that facility was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act that relates to a facility listed in Article 2, paragraph (1), item (iii), (a) or item (vii), (a) or (c) of the Act on Temporary Measures for Promoting the Development of Specified Facilities by Utilizing the Abilities of Private Business Operators.
旧法附則第三十八条第八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第二条第一項第三号イ又は第七号イ若しくはハ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。
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. 27 of 1998.
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. 27 of 1998 amended it.
Short name set inSupplementary Provisions, Article 6, paragraph (2)
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. 27 of 1998.
Defined inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 17, paragraph (2)