Supplementary Provisions, Article 19Transitional Measures Concerning Business Office Tax
第十九条（事業所税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the years 2006 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2006, and the business of an individual for 2006 that was abolished before the Effective Date, the provisions then in force continue to govern.
For a rehabilitation and support facility for persons with physical disabilities prescribed in Article 41, paragraph (1) of the Supplementary Provisions of the Services and Supports for Persons with Disabilities Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, a support facility for persons with intellectual disabilities prescribed in Article 58, paragraph (1) of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that paragraph, and a social rehabilitation facility for persons with mental disabilities prescribed in Article 48 of the Supplementary Provisions of that Act that may continue to be operated in accordance with the provisions then in force pursuant to that Article, Article 701-34, paragraph (3), item (x)-4 of the Local Tax Act is applied by deeming those facilities to be facilities designed to support persons with disabilities prescribed in Article 5, paragraph (13) of the Services and Supports for Persons with Disabilities Act.
障害者自立支援法附則第四十一条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する身体障害者更生援護施設、同法附則第五十八条第一項の規定によりなお従前の例により運営をすることができることとされた同項に規定する知的障害者援護施設及び同法附則第四十八条の規定によりなお従前の例により運営をすることができることとされた同条に規定する精神障害者社会復帰施設については、これらの施設を同法第五条第十三項に規定する障害者支援施設とみなして、地方税法第七百一条の三十四第三項第十号の四の規定を適用する。
For the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business prescribed in Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established on or after April 1, 2004), the provisions then in force continue to govern.
旧法附則第三十二条の七第十項に規定する事業（平成十六年四月一日以後に新設された同項に規定する事業所等において行うものに限る。）に対して課すべき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 Article 1 of Act No. 7 of 2006.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 7 of 2006 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (5)
the Effective Datemachine translation
「施行日」
1 April 2006, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2006) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 5, paragraph (13)