Supplementary Provisions, Article 22Transitional Measures Concerning Business Office Tax
第二十二条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (3), item (x)-9 of the New Act 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 the business of an individual for 2015 and subsequent years (excluding the business of an individual discontinued before the Effective Date).
新法第七百一条の三十四第三項第十号の九の規定は、施行日以後に終了する事業年度分の法人の事業及び平成二十七年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業所税について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)