Supplementary Provisions, Article 33Special Provisions on the Tax Base of Business Office Tax

①With 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.

②With 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.

③With 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.

④With 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.

⑤With 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.

⑥In 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.