Supplementary Provisions, Article 17Transitional Measures Concerning Business Office Tax

①Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax (meaning business office tax prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) applies to business office tax 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 2003 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2003 and the business of individuals for 2003 that was discontinued before the Effective Date.

②The provisions then in force continue to govern 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 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 Act) carried out before the Effective Date.

③The provisions of the Former Act remain in force with regard to business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the Former Act) to be imposed on the business of the Japan Science and Technology Corporation for business years ending on or before September 30, 2003, among the business relating to the facilities set forth in the table in Article 701-41, paragraph (1), item (ii)-2 of the Former Act.