Supplementary Provisions, Article 8Transitional Measures Concerning Business Office Tax
第八条（事業所税に関する経過措置）
Except where otherwise specially provided, the portion of the provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraphs (3) and (4), and Article 10, paragraph (3) of the Supplementary Provisions) applies to business office tax on business 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 2002 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2002 and the business of individuals for 2002 that was discontinued before the Effective Date.
The portion of the provisions of the New Act concerning 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 New Act; the same applies hereinafter in this paragraph) applies to business office tax on new construction or expansion to be 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 New Act; the same applies hereinafter in this paragraph) carried out on or after the Effective Date, and the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
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。
With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after April 1, 2002 and on the business of individuals up to 2002, among the business prescribed in Article 32-3, paragraph (1) 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第一項に規定する事業のうち、平成十四年四月一日以後に最初に終了する事業年度分までの法人の事業及び平成十四年分までの個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。
With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business of corporations up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the facilities prescribed in Article 32-7, paragraph (8) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act; the same applies hereinafter in this paragraph) was newly established, and on the business of individuals up to the year that includes the day on which five years have elapsed from the day on which the office or place of business relating to those facilities was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern.
旧法附則第三十二条の七第八項に規定する事業のうち、同項に規定する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。以下この項において同じ。）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法人の事業及び当該施設に係る事業所等が新設された日から五年を経過する日の属する年分までの個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 Act No. 17 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2002, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) 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 Act No. 17 of 2002 amended it.
Short name set inSupplementary Provisions, Article 3, 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. 17 of 2002.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 8, paragraphs (3) and (4); and Supplementary Provisions, Article 10, paragraph (3)
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 8, paragraph (2)· applies only in this paragraph
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. 17 of 2002.
Defined inSupplementary Provisions, Article 8, paragraph (2)· applies only in this paragraph
office or place of businessmachine translation
「事業所等」
An office or place of business as defined in Article 701-31, paragraph 1, item 5 of the Local Tax Act as amended by Act No. 17 of 2002.
Defined inSupplementary Provisions, Article 8, paragraph (4)· applies only in this paragraph