Supplementary Provisions, Article 32-4
第三十二条の四
A designated city, etc. may not impose business office tax, notwithstanding Article 701-32, paragraph (1), on a business conducted by a person who has concluded a contract for participation in the exhibition with the incorporated public interest association Japan Association for the 2025 World Exposition, established within the venue of the international exposition to be held in 2025 under the application of the Convention relating to International Exhibitions (hereinafter in this paragraph referred to as the "Expo") (excluding foreign governments, foreign local governments and international organizations participating in the Expo), in an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) relating to a facility used for a business relating to the Expo that is specified by Cabinet Order, solely for business years ending on or before March 31, 2027. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis.
指定都市等は、国際博覧会に関する条約の適用を受けて令和七年に開催される国際博覧会（以下この項において「博覧会」という。）の会場内において設置される公益社団法人二千二十五年日本国際博覧会協会との間に博覧会への出展参加契約を締結した者（博覧会に参加する外国政府、外国の地方公共団体及び国際機関を除く。）が博覧会に関して行う事業で政令で定めるものの用に供する施設に係る事業所等（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。）において行う事業に対しては、令和九年三月三十一日までに終了する事業年度分に限り、第七百一条の三十二第一項の規定にかかわらず、事業所税を課することができない。この場合においては、第七百一条の三十四第六項の規定を準用する。
With regard to the application of Article 701-43, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrases "Article 701-34" and "that Article" in those provisions are deemed to be replaced with "Article 701-34 or Article 32-4, paragraph (1) of the Supplementary Provisions".
前項の規定の適用がある場合における第七百一条の四十三第一項及び第二項の規定の適用については、これらの規定中「第七百一条の三十四」とあり、及び「同条」とあるのは、「第七百一条の三十四又は附則第三十二条の四第一項」とする。
In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where paragraph (1) applies are specified by Cabinet Order.
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
Expomachine translation
「博覧会」
The international exposition held in 2025 under the Convention relating to International Exhibitions (国際博覧会に関する条約).
Short name set inSupplementary Provisions, Article 32-4, paragraph (1)· applies only in this paragraph