Supplementary Provisions, Article 15Transitional Measures Concerning Business Office Tax
第十五条（事業所税に関する経過措置）
Except as provided in the following paragraph, the provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) of the New Act (limited to the portion concerning business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph and the following paragraph referred to as "business office tax on businesses")) apply to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date and on the businesses of individuals for the year 1983 and subsequent years (excluding businesses of individuals abolished before the Effective Date), and for business office tax on businesses imposed on the businesses of corporations for business years that ended before the Effective Date, the businesses of individuals for years before that year, and the businesses of individuals for 1983 that were abolished before the Effective Date, the provisions then in force continue to govern.
次項に定めるものを除き、新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（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（以下この項及び次項において「事業に係る事業所税」という。）に関する部分に限る。）の規定は、施行日以後に終了する事業年度分の法人の事業及び昭和五十八年以後の年分の個人の事業（施行日前に廃止された個人の事業を除く。）に対して課すべき事業に係る事業所税について適用し、施行日前に終了した事業年度分の法人の事業並びに同年前の年分の個人の事業及び昭和五十八年分の個人の事業で施行日前に廃止されたものに対して課する事業に係る事業所税については、なお従前の例による。
The provisions of Article 701-41, paragraph (2) of the Former Act (limited to the portion concerning business office tax on businesses) remain in force with respect to business office tax on businesses to be imposed on the businesses of corporations for business years ending on or after the Effective Date that are carried on at places of business, etc. to which that paragraph was applied for business years that ended during the period from April 1, 1978 through March 31, 1983, and on the businesses of individuals for 1983 and subsequent years that are carried on at places of business, etc. to which that paragraph was applied for the businesses for 1978 through 1982.
The provisions of Article 701-34, paragraph (3), item (xxiii) and Article 701-41, paragraph (2) (limited to the portion concerning business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act (hereinafter in this paragraph referred to as "business office tax on new construction or extension")) and Article 701-48 of the New Act apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act (hereinafter in this paragraph referred to as a "business premises building") carried out on or after the Effective Date, and for business office tax on new construction or extension imposed on new construction or extension of a business premises building carried out before the Effective Date, the provisions then in force continue to govern.
新法第七百一条の三十四第三項第二十三号及び第七百一条の四十一第二項（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（以下この項において「新増設に係る事業所税」という。）に関する部分に限る。）並びに第七百一条の四十八の規定は、施行日以後に行われる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（以下この項において「事業所用家屋」という。）の新築又は増築に対して課すべき新増設に係る事業所税について適用し、施行日前に行われた事業所用家屋の新築又は増築に対して課する新増設に係る事業所税については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 13 of 1983 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1983, which the supplementary provisions (附則) of Act No. 13 of 1983 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)
business office tax on businessesmachine translation
「事業に係る事業所税」
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. 13 of 1983.
Short name set inSupplementary Provisions, Article 15, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 15, paragraph (2)
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.
Short name set inSupplementary Provisions, Article 15, paragraph (3)· applies only in this paragraph
business office tax on new construction or extensionmachine translation
「新増設に係る事業所税」
In Article 15, paragraph 3 of the supplementary provisions (附則) of Act No. 13 of 1983, the business office tax (事業所税) on the new construction or extension of buildings used for business offices (事業所用家屋), as Article 701-32, paragraph 2 of the Local Tax Act as amended by that Act defined it.
Short name set inSupplementary Provisions, Article 15, paragraph (3)· applies only in this paragraph