附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1985; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:
この法律は、昭和六十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provisions amending Article 73-14, paragraph (1) of the Local Tax Act in Article 1, and the provisions of Article 4, paragraphs (2) and (3) of the Supplementary Provisions: July 1, 1985;
the provisions amending Article 23, paragraph (1), item (iv) of the Local Tax Act in Article 1 (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)") and the provisions amending Article 292, paragraph (1), item (iv) (limited to the part replacing "場合及び" (and) with "場合並びに" (and, joining larger groups) and "Article 41-12, paragraph (4)" with "Article 3-4, paragraph (4), Article 9-2, paragraph (4) and Article 41-12, paragraph (4)"): January 1, 1986;
第一条中地方税法第二十三条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。）及び第二百九十二条第一項第四号の改正規定（「場合及び」を「場合並びに」に、「第四十一条の十二第四項」を「第三条の四第四項、第九条の二第四項及び第四十一条の十二第四項」に改める部分に限る。） 昭和六十一年一月一日
the provisions amending Article 34, paragraph (1), item (iii), Article 314-2, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (2) and Article 5, paragraph (2) of the Supplementary Provisions: April 1, 1986;
the provisions amending Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the Local Tax Act in Article 1, and the provisions of Article 2, paragraph (3) and Article 5, paragraph (3) of the Supplementary Provisions: April 1, 1987.
第二条（道府県民税に関する経過措置）
Supplementary Provisions, Article 2Transitional Measures Concerning Prefectural Inhabitant Tax
Except as otherwise provided, the provisions of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") relating to individual prefectural inhabitant tax apply to individual prefectural inhabitant tax for fiscal year 1985 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1984, the provisions then in force continue to govern.
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九年度分までの個人の道府県民税については、なお従前の例による。
The provisions of Article 34, paragraph (1), item (iii), and Articles 34-2 and 34-3 of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1986 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1985, the provisions then in force continue to govern.
新法第三十四条第一項第三号並びに附則第三十四条の二及び第三十四条の三の規定は、昭和六十一年度以後の年度分の個人の道府県民税について適用し、昭和六十年度分までの個人の道府県民税については、なお従前の例による。
The provisions of Article 4, paragraph (1) and Article 5, paragraph (3) of the Supplementary Provisions of the New Act apply to individual prefectural inhabitant tax for fiscal year 1987 and thereafter, and for individual prefectural inhabitant tax up to fiscal year 1986, the provisions then in force continue to govern.
新法附則第四条第一項及び第五条第三項の規定は、昭和六十二年度以後の年度分の個人の道府県民税について適用し、昭和六十一年度分までの個人の道府県民税については、なお従前の例による。
The provisions of Article 53, paragraph (4) of the New Act apply to corporate prefectural inhabitant tax for business years ending on or after April 1, 1985 (hereinafter referred to as the "Effective Date"), and for corporate prefectural inhabitant tax for business years ending before the Effective Date, the provisions then in force continue to govern.
新法第五十三条第四項の規定は、昭和六十年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
第三条（事業税に関する経過措置）
Supplementary Provisions, Article 3Transitional Measures Concerning Enterprise Tax
Except as otherwise provided, the provisions of the New Act relating to individual enterprise tax apply to individual enterprise tax for fiscal year 1985 and thereafter, and for individual enterprise tax up to fiscal year 1984, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法の規定中個人の事業税に関する部分は、昭和六十年度以後の年度分の個人の事業税について適用し、昭和五十九年度分までの個人の事業税については、なお従前の例による。
The provisions of Article 72-4, paragraph (2) of the New Act (limited to the portion relating to individual enterprise tax) apply to individual enterprise tax imposed on income from business during 1986 and later years, and for individual enterprise tax imposed on income from business during 1985 and earlier years, the provisions then in force continue to govern. In this case, where an individual has continuously, since before January 1, 1986, carried on a business set forth in Article 72-4, paragraph (2), items (i) through (v) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") (hereinafter in this Article referred to as a "formerly non-taxable business"), that formerly non-taxable business is deemed to have been newly commenced on that date, and the provisions of the New Act relating to individual enterprise tax apply.
新法第七十二条の四第二項の規定（個人の事業税に関する部分に限る。）は、昭和六十一年以後の年の年中における事業の所得に対して課する個人の事業税について適用し、昭和六十年以前の年の年中における事業の所得に対して課する個人の事業税については、なお従前の例による。この場合において、個人が昭和六十一年一月一日前から引き続き第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の四第二項第一号から第五号までに掲げる事業（以下この条において「旧非課税事業」という。）を行つているときは、当該旧非課税事業は、同日において新たに開始されたものとみなして、新法の規定中個人の事業税に関する部分を適用する。
The business income that becomes the tax base of individual enterprise tax imposed on income from business of an individual carrying on a formerly non-taxable business during each year from 1986 through 1998 is, notwithstanding Articles 72-15, 72-17, 72-18 and 72-20 of the New Act, the amount obtained by deducting the greater of the amounts set out below from the individual's business income calculated by applying those provisions:
旧非課税事業を行う個人の昭和六十一年から平成十年までの各年の年中における事業の所得に対して課する個人の事業税の課税標準となる事業の所得は、新法第七十二条の十五、第七十二条の十七、第七十二条の十八及び第七十二条の二十の規定にかかわらず、これらの規定を適用して算定した当該個人の事業の所得から、次に掲げる金額のうちいずれか多い金額を控除した金額とする。
3,500,000 yen (where the amount calculated as provided by Cabinet Order as equivalent to the amount of income relating to the formerly non-taxable business (hereinafter in this paragraph referred to as the "calculated amount") is less than 3,500,000 yen, that calculated amount);
the amounts specified below according to the following categories:
次に掲げる区分に応じ、それぞれ次に定める金額
each year from 1986 through 1994: an amount equivalent to one-half of the calculated amount;
昭和六十一年から平成六年までの各年 算定金額の二分の一に相当する金額
1995: an amount equivalent to one-half of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to three-sevenths of the excess portion to an amount equivalent to one-half of the portion other than the excess);
平成七年 算定金額の二分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の二分の一に相当する金額に当該超える部分の金額の七分の三に相当する金額を加算した金額）
1996: an amount equivalent to three-sevenths of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-third of the excess portion to an amount equivalent to three-sevenths of the portion other than the excess);
平成八年 算定金額の七分の三に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の七分の三に相当する金額に当該超える部分の金額の三分の一に相当する金額を加算した金額）
1997: an amount equivalent to one-third of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-fourth of the excess portion to an amount equivalent to one-third of the portion other than the excess);
平成九年 算定金額の三分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の三分の一に相当する金額に当該超える部分の金額の四分の一に相当する金額を加算した金額）
1998: an amount equivalent to one-sixth of the calculated amount (where that calculated amount exceeds the individual's calculated amount for the previous year, the amount obtained by adding an amount equivalent to one-eighth of the excess portion to an amount equivalent to one-sixth of the portion other than the excess).
平成十年 算定金額の六分の一に相当する金額（当該算定金額が当該個人の前年の算定金額を超える場合には、当該超える部分以外の部分の金額の六分の一に相当する金額に当該超える部分の金額の八分の一に相当する金額を加算した金額）
In the case referred to in the preceding paragraph, where the period during which the individual carried on business is less than one year, the phrase "3,500,000 yen" in item (i) of that paragraph is deemed to be replaced with "the amount calculated by multiplying 3,500,000 yen by the number of months in which business was carried on in that year and dividing by 12", and where the number of months in which the individual carried on business differs from the number of months in which business was carried on in the previous year, the phrase "the individual's calculated amount for the previous year" in item (ii) of that paragraph is deemed to be replaced with "the amount calculated by multiplying the individual's calculated amount for the previous year by the number of months in which business was carried on in that year and dividing by the number of months in which business was carried on in the previous year". In this case, the number of months is calculated according to the calendar, and a fraction of less than one month is counted as one month.
The provisions of Article 72-4, paragraph (2) of the New Act (limited to the portion relating to corporate enterprise tax) apply to corporate enterprise tax for business years beginning on or after the Effective Date, and for corporate enterprise tax for business years beginning before the Effective Date, the provisions then in force continue to govern. In this case, where a corporation has continuously, since before the start date of the first business year beginning on or after the Effective Date, carried on a formerly non-taxable business, that formerly non-taxable business is deemed to have been newly commenced on that start date, and the provisions of the New Act relating to corporate enterprise tax apply.
新法第七十二条の四第二項の規定（法人の事業税に関する部分に限る。）は、施行日以後に開始する事業年度分の法人の事業税について適用し、施行日前に開始した事業年度分の法人の事業税については、なお従前の例による。この場合において、法人が施行日以後最初に開始する事業年度の開始の日前から引き続き旧非課税事業を行つているときは、当該旧非課税事業は、当該開始の日において新たに開始されたものとみなして、新法の規定中法人の事業税に関する部分を適用する。
The income that becomes the tax base of corporate enterprise tax for each business year, beginning during the period from the Effective Date to March 31, 1998, of a corporation carrying on a formerly non-taxable business is, notwithstanding Article 72-14, paragraph (1), Article 72-15 and Article 72-20 of the New Act, the amount obtained by deducting the greater of the amounts set out below from the income of that corporation for that business year calculated by applying those provisions:
旧非課税事業を行う法人の施行日から平成十年三月三十一日までの間に開始する各事業年度分の法人の事業税の課税標準となる所得は、新法第七十二条の十四第一項、第七十二条の十五及び第七十二条の二十の規定にかかわらず、これらの規定を適用して算定した当該法人の当該事業年度の所得から、次に掲げる金額のうちいずれか多い金額を控除した金額とする。
3,500,000 yen (where the amount calculated as provided by Cabinet Order as equivalent to the amount of income relating to the formerly non-taxable business (hereinafter in this paragraph referred to as the "calculated amount") is less than 3,500,000 yen, that calculated amount);
the amounts specified below according to the following categories:
次に掲げる区分に応じ、それぞれ次に定める金額
each business year beginning during the period from the Effective Date to March 31, 1994: an amount equivalent to one-half of the calculated amount;
each business year commencing during the period from April 1, 1994 through March 31, 1995: an amount equivalent to one-half of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to three-sevenths of the amount of the excess portion to an amount equivalent to one-half of the amount of the portion other than the excess portion);
平成六年四月一日から平成七年三月三十一日までの間に開始する各事業年度 算定金額の二分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の二分の一に相当する金額に当該超える部分の金額の七分の三に相当する金額を加算した金額）
each business year commencing during the period from April 1, 1995 through March 31, 1996: an amount equivalent to three-sevenths of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-third of the amount of the excess portion to an amount equivalent to three-sevenths of the amount of the portion other than the excess portion);
平成七年四月一日から平成八年三月三十一日までの間に開始する各事業年度 算定金額の七分の三に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の七分の三に相当する金額に当該超える部分の金額の三分の一に相当する金額を加算した金額）
each business year commencing during the period from April 1, 1996 through March 31, 1997: an amount equivalent to one-third of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-fourth of the amount of the excess portion to an amount equivalent to one-third of the amount of the portion other than the excess portion);
平成八年四月一日から平成九年三月三十一日までの間に開始する各事業年度 算定金額の三分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の三分の一に相当する金額に当該超える部分の金額の四分の一に相当する金額を加算した金額）
each business year commencing during the period from April 1, 1997 through March 31, 1998: an amount equivalent to one-sixth of the calculated amount (where the calculated amount exceeds the calculated amount for the previous business year of the corporation, the amount obtained by adding an amount equivalent to one-eighth of the amount of the excess portion to an amount equivalent to one-sixth of the amount of the portion other than the excess portion).
平成九年四月一日から平成十年三月三十一日までの間に開始する各事業年度 算定金額の六分の一に相当する金額（当該算定金額が当該法人の前事業年度の算定金額を超える場合には、当該超える部分以外の部分の金額の六分の一に相当する金額に当該超える部分の金額の八分の一に相当する金額を加算した金額）
In the case of the preceding paragraph, if the business year of the corporation is less than one year, in item (i) of that paragraph the phrase "3,500,000 yen" is deemed to be replaced with "the amount calculated by dividing the amount obtained by multiplying 3,500,000 yen by the number of months in that business year by 12", and if the number of months in that business year of the corporation differs from the number of months in the previous business year, in item (ii) of that paragraph the phrase "calculated amount for the previous business year" is deemed to be replaced with "the amount calculated by dividing the amount obtained by multiplying the calculated amount for the previous business year by the number of months in that business year by the number of months in the previous business year". In this case, the number of months is calculated according to the calendar, and a fraction of less than one month is treated as one month.
In addition to what is provided for in paragraph (2) through the preceding paragraph, matters necessary for the calculation of the tax base of enterprise tax relating to individuals or corporations that carry on formerly non-taxable businesses, and for the application of other provisions concerning enterprise tax, are specified by Cabinet Order.
略称規定附則第二条第一項
別段の定めがあるものを除き、第一条の規定による改正後の地方税法（以下「新法」という。）の規定中個人の道府県民税に関する部分は、昭和六十年度以後の年度分の個人の道府県民税について適用し、昭和五十九年度分までの個人の道府県民税については…
わかりやすく言うと
昭和六十年法律第九号の第一条によって改正された後の地方税法のことです。
略称規定附則第二条第四項
新法第五十三条第四項の規定は、昭和六十年四月一日（以下「施行日」という。）以後に終了する事業年度分の法人の道府県民税について適用し、施行日前に終了した事業年度分の法人の道府県民税については、なお従前の例による。
わかりやすく言うと
昭和六十年四月一日のことです。昭和六十年法律第九号の附則で、この日を施行日と呼んでいます。
略称規定附則第三条第二項
この場合において、個人が昭和六十一年一月一日前から引き続き第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の四第二項第一号から第五号までに掲げる事業（以下この条において「旧非課税事業」という。）を行つているときは…
わかりやすく言うと
昭和六十年法律第九号の第一条によって改正される前の地方税法のことです。
略称規定附則第三条第二項・この条の中だけ
この場合において、個人が昭和六十一年一月一日前から引き続き第一条の規定による改正前の地方税法（以下「旧法」という。）第七十二条の四第二項第一号から第五号までに掲げる事業（以下この条において「旧非課税事業」という。）を行つているときは…
略称規定附則第三条第三項第一号・この項の中だけ
三百五十万円（旧非課税事業に係る所得の金額に相当するものとして政令で定めるところにより算定した金額（以下この項において「算定金額」という。）が三百五十万円に満たない場合は、当該算定金額）
わかりやすく言うと
旧非課税事業（昭和六十年法律第九号による改正前の地方税法第七十二条の四第二項第一号から第五号までに掲げる事業）に係る所得の金額に相当するものとして、政令で定めるところにより算定した金額のことです。
略称規定附則第三条第六項第一号・この項の中だけ
三百五十万円（旧非課税事業に係る所得の金額に相当するものとして政令で定めるところにより算定した金額（以下この項において「算定金額」という。）が三百五十万円に満たない場合は、当該算定金額）
わかりやすく言うと
旧非課税事業（昭和六十年法律第九号による改正前の地方税法第七十二条の四第二項第一号から第五号までに掲げる事業）に係る所得の金額に相当するものとして、政令で定めるところにより算定した金額のことです。