Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1985.
この法律は、昭和六十年四月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Concerning Enterprise Tax
第二条（事業税に関する経過措置）
The provisions of Article 72, paragraph (5), item (x) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply from individual enterprise tax to be imposed on income from business during 1985 and later years, and for individual enterprise tax imposed on income from business during 1984 and earlier years, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第七十二条第五項第十号の規定は、昭和六十年以後の年の年中における事業の所得に対して課すべき個人の事業税から適用し、昭和五十九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。
For corporate enterprise tax imposed on businesses conducted by salt industry associations existing at the time of enforcement of this Act, the provisions then in force continue to govern.
この法律の施行の際現に存する塩業組合が行う事業に対して課する法人の事業税については、なお従前の例による。
Supplementary Provisions, Article 3Transitional Measures Concerning Real Property Acquisition Tax
第三条（不動産取得税に関する経過措置）
The provisions of Article 73-4, paragraph (1) of the New Act apply to real property acquisition tax to be imposed on the acquisition of real property on or after April 1, 1985 (hereinafter referred to as the "Effective Date"), and for real property acquisition tax imposed on the acquisition of real property before the Effective Date, the provisions then in force continue to govern.
新法第七十三条の四第一項の規定は、昭和六十年四月一日（以下「施行日」という。）以後の不動産の取得に対して課すべき不動産取得税について適用し、施行日前の不動産の取得に対して課する不動産取得税については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Prefectural Tobacco Consumption Tax
第四条（道府県たばこ消費税に関する経過措置）
Except as otherwise specially provided, the provisions of Chapter II, Section 4 of the New Act apply to prefectural tobacco consumption tax to be imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 74-4, paragraph (1) of the New Act that took place on or after the Effective Date, and for prefectural tobacco consumption tax imposed on manufactured tobacco sold by the Japan Monopoly Corporation before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法第二章第四節の規定は、施行日以後に行われた新法第七十四条の四第一項に規定する売渡し等に係る製造たばこに対して課すべき道府県たばこ消費税について適用し、施行日前に日本専売公社が売り渡した製造たばこに対して課する道府県たばこ消費税については、なお従前の例による。
With regard to the tax amount relating to prefectural tobacco consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, and for which Japan Tobacco Inc. is to succeed to the obligation to pay under Article 12, paragraph (1) of the Supplementary Provisions of the Act on Japan Tobacco Inc. (Act No. 69 of 1984), Japan Tobacco Inc. is to file and pay it in the manner of the provisions of Chapter II, Section 4 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act").
Where manufactured tobacco sold by the Japan Monopoly Corporation for export before the Effective Date, or other manufactured tobacco specified by Cabinet Order, is possessed on the Effective Date by a person other than a wholesale seller, etc. prescribed in Article 74-2, paragraph (1) of the New Act, then, for that manufactured tobacco, the person possessing it is deemed to be a wholesale seller, etc. prescribed in that paragraph.
施行日前に日本専売公社が輸出のため売り渡した製造たばこその他の製造たばこで政令で定めるものが、施行日において新法第七十四条の二第一項に規定する卸売販売業者等以外の者により所持されている場合には、当該製造たばこについては、当該製造たばこを所持する者を同項に規定する卸売販売業者等とみなす。
Where Japan Tobacco Inc., due to cancellation of a sales contract or other unavoidable reasons, receives, on or after the Effective Date, the return of manufactured tobacco possessed on the Effective Date by a person deemed to be a tobacco retailer under Article 10, paragraph (1) of the Supplementary Provisions of the Tobacco Business Act (Act No. 68 of 1984) (hereinafter in this paragraph and in Article 6, paragraph (4) of the Supplementary Provisions referred to as a "continuing tobacco retailer"), the return of that manufactured tobacco is deemed to be the return of manufactured tobacco that Japan Tobacco Inc. sold to that continuing tobacco retailer on the Effective Date, and Article 74-14 of the New Act applies. In this case, the amount of tobacco consumption tax paid or to be paid, as prescribed in paragraph (1) of that Article, for that manufactured tobacco is to be the amount equivalent to the amount of tobacco consumption tax that the Japan Monopoly Corporation paid, or should have paid, for that manufactured tobacco under Article 74-4, paragraph (2) of the Former Act.
日本たばこ産業株式会社が、販売契約の解除その他やむを得ない理由により、たばこ事業法（昭和五十九年法律第六十八号）附則第十条第一項の規定により小売販売業者とみなされた者（以下この項及び附則第六条第四項において「継続小売販売業者」という。）が施行日に所持する製造たばこにつき、施行日以後に返還を受けた場合には、当該製造たばこの返還は、日本たばこ産業株式会社が施行日に当該継続小売販売業者に売り渡した製造たばこの返還とみなして、新法第七十四条の十四の規定を適用する。この場合において、当該製造たばこにつき同条第一項に規定する納付された、又は納付されるべきたばこ消費税額は、日本専売公社が当該製造たばこにつき、旧法第七十四条の四第二項の規定により納付した、又は納付すべきであつたたばこ消費税額に相当する金額とするものとする。
Supplementary Provisions, Article 5Transitional Measures Concerning Fixed Assets Tax
第五条（固定資産税に関する経過措置）
The provisions of Article 348, paragraph (2), item (ii) of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter, and for fixed assets tax up to fiscal year 1985, the provisions then in force continue to govern.
新法第三百四十八条第二項第二号の規定は、昭和六十一年度以後の年度分の固定資産税について適用し、昭和六十年度分までの固定資産税については、なお従前の例による。
For fixed assets tax imposed on offices and warehouses owned and used by a salt industry association prescribed in Article 348, paragraph (4) of the Former Act (limited to those existing at the time of enforcement of this Act), the provisions then in force continue to govern.
旧法第三百四十八条第四項に規定する塩業組合（この法律の施行の際現に存するものに限る。）が所有し、かつ、使用する事務所及び倉庫に対して課する固定資産税については、なお従前の例による。
The provisions of Article 349-3, paragraph (31) of the New Act and Article 15, paragraph (28) of the Supplementary Provisions of the New Act apply to fixed assets tax for fiscal year 1986 and thereafter.
新法第三百四十九条の三第三十一項及び新法附則第十五条第二十八項の規定は、昭和六十一年度以後の年度分の固定資産税について適用する。
Supplementary Provisions, Article 6Transitional Measures Concerning Municipal Tobacco Consumption Tax
第六条（市町村たばこ消費税に関する経過措置）
Except as otherwise specially provided, the provisions of Chapter III, Section 4 of the New Act apply to municipal tobacco consumption tax to be imposed on manufactured tobacco relating to the sale, etc. prescribed in Article 467, paragraph (1) of the New Act that took place on or after the Effective Date, and for municipal tobacco consumption tax imposed on manufactured tobacco sold by the Japan Monopoly Corporation before the Effective Date, the provisions then in force continue to govern.
別段の定めがあるものを除き、新法第三章第四節の規定は、施行日以後に行われた新法第四百六十七条第一項に規定する売渡し等に係る製造たばこに対して課すべき市町村たばこ消費税について適用し、施行日前に日本専売公社が売り渡した製造たばこに対して課する市町村たばこ消費税については、なお従前の例による。
With regard to the tax amount relating to municipal tobacco consumption tax for which the provisions then in force are to continue to govern pursuant to the provisions of the preceding paragraph, and for which Japan Tobacco Inc. is to succeed to the obligation to pay under Article 12, paragraph (1) of the Supplementary Provisions of the Act on Japan Tobacco Inc., Japan Tobacco Inc. is to file and pay it in the manner of the provisions of Chapter III, Section 4 of the Former Act.
Where manufactured tobacco sold by the Japan Monopoly Corporation for export before the Effective Date, or other manufactured tobacco specified by Cabinet Order, is possessed on the Effective Date by a person other than a wholesale seller, etc. prescribed in Article 465, paragraph (1) of the New Act, then, for that manufactured tobacco, the person possessing it is deemed to be a wholesale seller, etc. prescribed in that paragraph.
施行日前に日本専売公社が輸出のため売り渡した製造たばこその他の製造たばこで政令で定めるものが、施行日において新法第四百六十五条第一項に規定する卸売販売業者等以外の者により所持されている場合には、当該製造たばこについては、当該製造たばこを所持する者を同項に規定する卸売販売業者等とみなす。
Where Japan Tobacco Inc., due to cancellation of a sales contract or other unavoidable reasons, receives, on or after the Effective Date, the return of manufactured tobacco possessed on the Effective Date by a continuing tobacco retailer, the return of that manufactured tobacco is deemed to be the return of manufactured tobacco that Japan Tobacco Inc. sold to that continuing tobacco retailer on the Effective Date, and Article 477 of the New Act applies. In this case, the amount of tobacco consumption tax paid or to be paid, as prescribed in paragraph (1) of that Article, for that manufactured tobacco is to be the amount equivalent to the amount of tobacco consumption tax that the Japan Monopoly Corporation paid, or should have paid, for that manufactured tobacco under Article 467, paragraph (2) of the Former Act.
Supplementary Provisions, Article 7Transitional Measures Concerning Special Land Holding Tax
第七条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (xxvii)-4 of the New Act (limited to the portion relating to special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1986 and thereafter.
新法第五百八十六条第二項第二十七号の四の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和六十一年度以後の年度分の土地に対して課する特別土地保有税について適用する。
The provisions of Article 586, paragraph (2), item (xxvii)-4 of the New Act (limited to the portion relating to special land holding tax imposed on the acquisition of land) apply to special land holding tax imposed on the acquisition of land on or after the Effective Date.
Supplementary Provisions, Article 8Transitional Measures Concerning Business Office Tax
第八条（事業所税に関する経過措置）
The provisions of Article 701-34, paragraph (3) of the New Act (limited to the portion relating to business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act (hereinafter in this paragraph referred to as "business office tax on businesses")) and Article 32-3-2, paragraph (1) of the Supplementary Provisions of the New Act 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 for business office tax on businesses imposed on the businesses of corporations for business years ending 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（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。）及び新法附則第三十二条の三の二第一項の規定は、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 701-34, paragraph (3) of the New Act (limited to the portion relating to 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")) apply to business office tax on new construction or extension to be imposed on the new construction or extension, taking place on or after the Effective Date, 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"), and for business office tax on new construction or extension imposed on the new construction or extension of a business premises building that took place 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（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。）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。
Supplementary Provisions, Article 9Transitional Measures Concerning City Planning Tax
第九条（都市計画税に関する経過措置）
The provisions of Article 702, paragraph (2) of the New Act apply to city planning tax for fiscal year 1986 and thereafter, and for city planning tax up to fiscal year 1985, the provisions then in force continue to govern.
新法第七百二条第二項の規定は、昭和六十一年度以後の年度分の都市計画税について適用し、昭和六十年度分までの都市計画税については、なお従前の例による。
Supplementary Provisions, Article 10Delegation to Cabinet Order
第十条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of the provisions of Article 1 are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、第一条の規定の施行に関し必要な経過措置は、政令で定める。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on prefectural tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 74-2, paragraph (1)· applies only in this section
sale, etc.machine translation
「売渡し等」
A sale of manufactured tobacco (製造たばこ) by a manufacturer, specified seller or wholesaler (卸売販売業者等) to a retailer under Article 74-2, paragraph 1, or its sale to anyone other than a wholesaler or retailer, or its consumption or other disposal, under paragraph 2 of that Article; the number of cigarettes so sold or disposed of is the base of the prefectural tobacco tax (道府県たばこ税).
Short name set inArticle 74-4, paragraph (1)· applies only in this provision and in Article 74-4, paragraph (3), item (ii), (a)
wholesale seller, etc.machine translation
「卸売販売業者等」
In the section on municipal tobacco tax (たばこ税), a manufacturer of manufactured tobacco (製造たばこ), a specified seller (特定販売業者) or a wholesale seller (卸売販売業者) — the persons on whom the tax is levied when they sell manufactured tobacco to a retail seller (小売販売業者).
Short name set inArticle 465, paragraph (1)· applies only in this section
sale, etc.machine translation
「売渡し等」
A sale of manufactured tobacco (製造たばこ) by a manufacturer, specified seller or wholesaler (卸売販売業者等) to a retailer under Article 465, paragraph 1, or its sale to anyone other than a wholesaler or retailer, or its consumption or other disposal, under paragraph 2 of that Article; the number of cigarettes so sold or disposed of is the base of the municipal tobacco tax (市町村たばこ税).
Short name set inArticle 467, paragraph (1)· applies only in this provision and in Article 467, paragraph (3), item (ii), (a)
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 Article 1 of Act No. 88 of 1984.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1985, which the supplementary provisions (附則) of Act No. 88 of 1984 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 88 of 1984 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)
continuing tobacco retailermachine translation
「継続小売販売業者」
A person deemed a tobacco retail seller (小売販売業者) under Article 10, paragraph 1 of the supplementary provisions (附則) of the Tobacco Business Act (Act No. 68 of 1984).
Short name set inSupplementary Provisions, Article 4, paragraph (4)· applies only in this paragraph and in Supplementary Provisions, Article 6, paragraph (4)
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. 88 of 1984.
Short name set inSupplementary Provisions, Article 8, 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.
Short name set inSupplementary Provisions, Article 8, paragraph (2)· 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 8, paragraph 2 of the supplementary provisions (附則) of Act No. 88 of 1984, 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 8, paragraph (2)· applies only in this paragraph
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.