Supplementary Provisions

This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 17 through 19 and Articles 21 through 66 of the Supplementary Provisions come into effect on October 1, 1999.

The provisions then in force continue to govern the calculation of the floor area of the new or expanded place of business (meaning the floor area of the new or expanded place of business prescribed in Article 701-31, paragraph (1), item (vi) of the Former Local Tax Act) that is to be the tax base of business office tax on new construction or expansion (meaning business office tax on new construction or expansion prescribed in Article 701-32, paragraph (2) of the Former Local Tax Act) imposed on the new construction or extension of a business premises building (meaning a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the Former Local Tax Act) relating to a comprehensive distribution facility installed with a loan of funds under Article 18, paragraph (1), item (i) of the former Development Bank Act or a capital contribution of funds under item (v) of that paragraph, or a capital contribution or financing of funds under Article 19 of the former Hokkaido-Tohoku Development Finance Corporation Act, as prescribed in item (ix) of the table in Article 701-41, paragraph (1) of the Local Tax Act prior to amendment by the provisions of the preceding Article (hereinafter referred to as the "Former Local Tax Act").