第三十三条（事業所税の課税標準の特例）
Supplementary Provisions, Article 33Special Provisions on the Tax Base of Business Office Tax
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business (meaning an office or place of business prescribed in Article 701-31, paragraph (1), item (v); the same applies hereinafter in this Article) relating to a specified private tourism-related facility prescribed in Article 8, paragraph (1) of the Act on Special Measures for the Promotion and Development of Okinawa (limited to those specified by Cabinet Order) to be established in a tourist destination formation promotion area prescribed in Article 6, paragraph (2), item (ii) of that Act that is determined in the submitted tourist destination formation promotion plan prescribed in Article 7, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to the specified private tourism-related facility is to be deducted from the office floor area relating to the office or place of business relating to that specified private tourism-related facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that specified private tourism-related facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
沖縄振興特別措置法第七条第一項に規定する提出観光地形成促進計画において定められた同法第六条第二項第二号に規定する観光地形成促進地域において設置される同法第八条第一項に規定する特定民間観光関連施設（政令で定めるものに限る。）に係る事業所等（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。以下この条において同じ。）のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課す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、当該事業が法人の事業である場合には当該特定民間観光関連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以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には当該特定民間観光関連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に限り、当該特定民間観光関連施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該特定民間観光関連施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the information and communications industry prescribed in Article 3, item (vi) of the Act on Special Measures for the Promotion and Development of Okinawa or the information and communications technology utilization business prescribed in item (viii) of that Article, to be established in an information and communications industry promotion area prescribed in Article 28, paragraph (2), item (ii) of that Act that is determined in the submitted information and communications industry promotion plan prescribed in Article 29, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
沖縄振興特別措置法第二十九条第一項に規定する提出情報通信産業振興計画において定められた同法第二十八条第二項第二号に規定する情報通信産業振興地域において設置される同法第三条第六号に規定する情報通信産業又は同条第八号に規定する情報通信技術利用事業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課す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、当該事業が法人の事業である場合には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以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には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に限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for manufacturing, etc. prescribed in Article 3, item (ix) of the Act on Special Measures for the Promotion and Development of Okinawa or an industry upgrading and business innovation promotion project prescribed in item (x) of that Article that is specified by Cabinet Order, to be established in an industrial innovation promotion area prescribed in Article 35, paragraph (2), item (ii) of that Act that is determined in the submitted industrial innovation promotion plan prescribed in Article 35-2, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
沖縄振興特別措置法第三十五条の二第一項に規定する提出産業イノベーション促進計画において定められた同法第三十五条第二項第二号に規定する産業イノベーション促進地域において設置される同法第三条第九号に規定する製造業等又は同条第十号に規定する産業高度化・事業革新促進事業で政令で定めるものの用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課す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、当該事業が法人の事業である場合には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以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には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に限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility (limited to those specified by Cabinet Order) used for the international logistics hub industry prescribed in Article 3, item (xi) of the Act on Special Measures for the Promotion and Development of Okinawa, to be established in an international logistics hub industry cluster area prescribed in Article 41, paragraph (2), item (ii) of that Act that is determined in the submitted international logistics hub industry cluster plan prescribed in Article 42, paragraph (1) of that Act, which office or place of business is newly established on or before March 31, 2027, the area equal to one-half of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day on which the office or place of business relating to that facility was newly established, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from that day. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
沖縄振興特別措置法第四十二条第一項に規定する提出国際物流拠点産業集積計画において定められた同法第四十一条第二項第二号に規定する国際物流拠点産業集積地域において設置される同法第三条第十一号に規定する国際物流拠点産業の用に供する施設（政令で定めるものに限る。）に係る事業所等のうち令和九年三月三十一日までに新設されたものにおいて行う事業に対して課す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、当該事業が法人の事業である場合には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以後に最初に終了する事業年度分まで、当該事業が個人の事業である場合には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に限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の二分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
With regard to the calculation of the office floor area that is to be the tax base of the asset levy in business office tax imposed on a business conducted in an office or place of business relating to a facility specified by Cabinet Order that is used for a business relating to the management improvement measures prescribed in Article 3, paragraph (1) of the Act on Temporary Measures for the Improvement, etc. of the Management of Specified Agricultural Product Processing Businesses (Act No. 65 of 1989) that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (i) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 3, paragraph (1) of that Act on or before March 31, 2028 (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act), or a business relating to the procurement stabilization measures prescribed in Article 5, paragraph (1) of that Act that a specified agricultural product processor prescribed in Article 2, paragraph (3) of that Act (limited to a person who conducts a business belonging to the type of industry listed in paragraph (2), item (ii) of that Article) or a specified business cooperative association, etc. prescribed in paragraph (4) of that Article (limited to a person who conducts a business belonging to the type of industry listed in that item) implements in accordance with a plan approved under Article 5, paragraph (1) of that Act on or before that date (or the plan as changed, where a change has been approved under Article 4, paragraph (1) of that Act as applied mutatis mutandis with the terms replaced in Article 5, paragraph (5) of that Act), the area equal to one-quarter of the office floor area relating to that facility is to be deducted from the office floor area relating to the office or place of business relating to that facility (excluding that to which Article 701-34 applies; the same applies hereinafter in this paragraph), limited to, where the business is a business of a corporation, business years up to the first business year ending on or after the day on which five years elapse from the day of the approval under Article 3, paragraph (1) or Article 5, paragraph (1) of that Act, and where the business is a business of an individual, up to the year that includes the day on which five years elapse from the day of that approval. In this case, the provisions of Article 701-41, paragraph (3) apply mutatis mutandis.
特定農産加工業経営改善等臨時措置法（平成元年法律第六十五号）第二条第三項に規定する特定農産加工業者（同条第二項第一号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が令和十年三月三十一日までに同法第三条第一項の規定による承認を受けた計画（同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第三条第一項に規定する経営改善措置に係る事業又は同法第二条第三項に規定する特定農産加工業者（同条第二項第二号に掲げる業種に属する事業を行う者に限る。）若しくは同条第四項に規定する特定事業協同組合等（同号に掲げる業種に属する事業を行う者に限る。）が同日までに同法第五条第一項の規定による承認を受けた計画（同条第五項において読み替えて準用する同法第四条第一項の規定による変更の承認があつたときは、その変更後のもの）に従つて実施する同法第五条第一項に規定する調達安定化措置に係る事業の用に供する施設で政令で定めるものに係る事業所等において行う事業に対して課す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、当該事業が法人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受け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、当該事業が個人の事業である場合には同法第三条第一項又は第五条第一項の規定による承認を受けた日から五年を経過する日の属する年分までに限り、当該施設に係る事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積の四分の一に相当する面積を控除するものとする。この場合においては、第七百一条の四十一第三項の規定を準用する。
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where those provisions apply are specified by Cabinet Order.
前各項に定めるもののほか、これらの規定の適用がある場合における事業所税に関する規定の適用に関し必要な事項は、政令で定める。
定義附則第三十三条第一項・この条の中だけ
第七百一条の三十一第一項第五号に規定する事業所等
わかりやすく言うと
沖縄の観光地形成促進地域の特定民間観光関連施設に係る事業所税の特例で使う言葉で、事務所または事業所のことです（第七百一条の三十一第一項第五号）。