Supplementary Provisions, Article 10Application of Provisions on Light Motor Vehicle Tax
第十条（軽自動車税に関する規定の適用）
The provisions of Article 445-2, paragraph (1) of the New Act apply from light motor vehicle tax for fiscal year 1975, and the provisions then in force continue to govern light motor vehicle tax up to fiscal year 1974.
新法第四百四十五条の二第一項の規定は、昭和五十年度分の軽自動車税から適用し、昭和四十九年度分までの軽自動車税については、なお従前の例による。
Supplementary Provisions, Article 11Application of Provisions on Electricity Tax
第十一条（電気税に関する規定の適用）
The provisions of Article 489, paragraphs (1) and (2) of the New Act and Article 31, paragraph (1) of the Supplementary Provisions of the New Act apply to electricity tax to be imposed on electricity used on or after June 1, 1975 (for electricity tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern electricity tax imposed on electricity used before that date (for electricity tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).
新法第四百八十九条第一項及び第二項並びに附則第三十一条第一項の規定は、昭和五十年六月一日以後に使用する電気に対して課すべき電気税（特別徴収に係る電気税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用した電気に対して課する電気税（特別徴収に係る電気税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
Supplementary Provisions, Article 12Application of Provisions on Gas Tax
第十二条（ガス税に関する規定の適用）
The provisions of Article 490, paragraph (2) of the New Act apply to gas tax to be imposed on gas used on or after June 1, 1975 (for gas tax subject to special collection, that relating to charges to be collected on or after that date), and the provisions then in force continue to govern gas tax imposed on gas used before that date (for gas tax subject to special collection, that relating to charges collected, or that should have been collected, before that date).
新法第四百九十条第二項の規定は、昭和五十年六月一日以後に使用するガスに対して課すべきガス税（特別徴収に係るガス税にあつては、同日以後に収納すべき料金に係るもの）について適用し、同日前に使用したガスに対して課するガス税（特別徴収に係るガス税にあつては、同日前に収納した、又は収納すべきであつた料金に係るもの）については、なお従前の例による。
Supplementary Provisions, Article 13Application of Provisions on Special Land Holding Tax
第十三条（特別土地保有税に関する規定の適用）
Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply from fiscal year 1975, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal year 1974.
Except as provided in the following paragraph, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
The provisions of Article 585, paragraph (5) of the New Act apply where the use of, or earning of profit from, provisionally used land prescribed in that paragraph has begun on or after the Effective Date.
新法第五百八十五条第五項の規定は、施行日以後において同項に規定する仮使用地の使用又は収益の開始があつた場合について適用する。
Supplementary Provisions, Article 14Application of Provisions on Bathing Tax
第十四条（入湯税に関する規定の適用）
The provisions of Article 701-2 of the New Act apply to bathing tax to be imposed on bathing on or after the Effective Date, and the provisions then in force continue to govern bathing tax imposed on bathing before the Effective Date.
Supplementary Provisions, Article 15Application of Provisions on Business Office Tax
第十五条（事業所税に関する規定の適用）
The provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph) apply to the business of corporations for business years ending on or after October 1, 1975 and to the business of individuals for the year 1975 and thereafter. In this case, with regard to business office tax relating to business imposed on the business of a corporation for the business year first ending on or after that date or on the business of an individual for that year, the phrase "an office or place of business listed in the following items" in Article 701-40, paragraph (2) of the New Act is deemed to be replaced with "an office or place of business listed in the following items (excluding offices or places of business abolished before October 1, 1975)", and the phrase "each office or place of business" in Article 701-46, paragraph (2) and Article 701-47, paragraph (2) of the New Act with "each office or place of business (excluding offices or places of business abolished before October 1, 1975)".
新法の規定中事業に係る事業所税（新法第七百一条の三十二第一項に規定する事業に係る事業所税をいう。以下この項において同じ。）に関する部分は、昭和五十年十月一日以後に終了する事業年度分の法人の事業及び同年以後の年分の個人の事業について適用する。この場合において、同日以後に最初に終了する事業年度分の法人の事業又は同年分の個人の事業に対して課する事業に係る事業所税については、新法第七百一条の四十第二項中「次の各号に掲げる事業所等」とあるのは「次の各号に掲げる事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」と、新法第七百一条の四十六第二項及び第七百一条の四十七第二項中「各事業所等」とあるのは「各事業所等（昭和五十年十月一日前に廃止された事業所等を除く。）」とする。
Except as provided in the following paragraph and paragraph (4), the provisions of the New Act relating to business office tax on new construction and extension (meaning business office tax on new construction and extension prescribed in Article 701-32, paragraph (2) of the New Act) apply to new construction or extension of business premises buildings (meaning business premises buildings prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies in the following paragraph) carried out on or after October 1, 1975.
次項及び第四項に規定するものを除き、新法の規定中新増設に係る事業所税（新法第七百一条の三十二第二項に規定する新増設に係る事業所税をいう。）に関する部分は、昭和五十年十月一日以後に行われる事業所用家屋（新法第七百一条の三十一第一項第七号に規定する事業所用家屋をいう。次項において同じ。）の新築又は増築について適用する。
The provisions of Article 701-32, paragraph (2) and the latter part of Article 701-43, paragraph (3) of the New Act apply where a business premises building has been extended and the prior new construction or extension prescribed in those provisions relating to that extension was carried out on or after October 1, 1975.
新法第七百一条の三十二第二項及び第七百一条の四十三第三項後段の規定は、事業所用家屋につき増築があつた場合において、当該増築に係るこれらの規定に規定する前の新増築が昭和五十年十月一日以後に行われたものであるときについて適用する。
The provisions of Article 701-32, paragraph (3) of the New Act apply where a transfer or change of use prescribed in that paragraph occurs with respect to all or part of a house newly constructed or extended on or after October 1, 1975.
新法第七百一条の三十二第三項の規定は、昭和五十年十月一日以後に新築又は増築をされた家屋の全部又は一部につき同項に規定する譲渡又は用途の変更があつた場合について適用する。
Supplementary Provisions, Article 16Application of Provisions on Automobile Acquisition Tax
第十六条（自動車取得税に関する規定の適用）
The provisions of Article 32, paragraph (3) of the Supplementary Provisions of the Former Act remain in force with respect to the acquisition of a motor vehicle made up to September 30, 1974.
旧法附則第三十二条第三項の規定は、昭和四十九年九月三十日までの間に行われた自動車の取得については、なおその効力を有する。
Supplementary Provisions, Article 17Application of Provisions on the Income Levy Subject to Separate Taxation of Prefectural Inhabitant Tax and Municipal Inhabitant Tax
第十七条（道府県民税及び市町村民税の分離課税に係る所得割に関する規定の適用）
The provisions of Article 35-4 of the Supplementary Provisions of the Former Act remain in force with respect to the income levy imposed pursuant to the provisions of Article 50-2 or Article 328 of the Former Act that was collected on severance pay or other such compensation (meaning severance pay or other such compensation prescribed in Article 23, paragraph (1), item (vi) or Article 292, paragraph (1), item (vi) of the Former Act) payable in 1974 that was paid before April 1 of that year.
旧法附則第三十五条の四の規定は、昭和四十九年中に支払うべき退職手当等（旧法第二十三条第一項第六号又は第二百九十二条第一項第六号に規定する退職手当等をいう。）で同年四月一日前に支払われたものにつき徴収された旧法第五十条の二又は第三百二十八条の規定によつて課する所得割については、なおその効力を有する。
Supplementary Provisions, Article 18Application of Provisions on National Health Insurance Tax
第十八条（国民健康保険税に関する規定の適用）
The provisions of Articles 35-6 and 36, paragraph (1) of the Supplementary Provisions of the New Act apply from national health insurance tax for fiscal year 1975, and the provisions then in force continue to govern national health insurance tax up to fiscal year 1974.
新法附則第三十五条の六及び第三十六条第一項の規定は、昭和五十年度分の国民健康保険税から適用し、昭和四十九年度分までの国民健康保険税については、なお従前の例による。
Supplementary Provisions, Article 19Application of Provisions on Penal Provisions
第十九条（罰則に関する規定の適用）
For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
Supplementary Provisions, Article 20Delegation to Cabinet Order
第二十条（政令への委任）
Beyond what is provided for in each of the preceding Articles, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
前各条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
motor vehiclemachine translation
「自動車」
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
Defined inArticle 145, paragraph (1)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 18 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1975, which the supplementary provisions (附則) of Act No. 18 of 1975 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 18 of 1975 amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (3)
business office taxmachine translation
「係る事業所税」
The business office tax on businesses (事業に係る事業所税) as defined in Article 701-32, paragraph 1 of the Local Tax Act as amended by Act No. 18 of 1975.
Defined inSupplementary Provisions, Article 15, paragraph (1)· applies only in this paragraph
business premises buildingmachine translation
「事業所用家屋」
A building used for business premises (事業所用家屋) as Article 701-31, paragraph 1, item 7 of the Local Tax Act defined it in the wording the supplementary provisions (附則) using the term cite — as the amending Act they belong to left it or, in those of Act No. 19 of 1999, as it stood before that Act; the business office tax on new building and extension (新増設に係る事業所税) is charged on building or extending one.
Defined inSupplementary Provisions, Article 15, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 15, paragraph (3)