Supplementary Provisions, Article 13Transitional Measures Concerning Business Office Tax
第十三条（事業所税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act concerning business office tax on businesses (meaning the business office tax on businesses prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)) 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 1986 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 1986 that were abolished 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、第三項及び第四項において同じ。）に関する部分は、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六十一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六十一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。
Except as otherwise specially provided, the provisions of the New Act concerning business office tax on new construction or extension (meaning the business office tax on new construction or extension prescribed in Article 701-32, paragraph (2) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) apply to business office tax on new construction or extension to be imposed on new construction or extension of a business premises building (meaning the business premises building prescribed in Article 701-31, paragraph (1), item (vii) of the New Act; the same applies hereinafter in this paragraph and the following paragraph) 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.
別段の定めがあるものを除き、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。以下この項及び次項において同じ。）に関する部分は、施行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。以下この項及び次項において同じ。）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 provisions of Article 701-34, paragraph (3), item (xxiii)-2 of the Former Act remain in force with respect to business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities used for promotion projects carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, the businesses of corporations for business years that ended by the day before the date on which the Act on Temporary Measures for Small and Medium Enterprises in Production Areas ceases to be effective (hereinafter in this paragraph referred to as the "date of expiry"), the businesses of individuals for years before the year including the date of expiry, and the businesses of individuals abolished by the day before the date of expiry, and with respect to business office tax on new construction or extension imposed on new construction or extension of a business premises building relating to those facilities carried out by the day before the date of expiry.
The provisions of Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act and paragraph (8) of that Article (limited to the portion relating to paragraph (1) of that Article) apply to the asset levy prescribed in Article 701-31, paragraph (1), item (ii) of the New Act to be imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the New Act, the businesses of corporations for business years after the first business year ending on or after the Effective Date (including the business of a corporation that commences business on or after the Effective Date for its first business year ending on or after the Effective Date) and the businesses of individuals for the year 1987 and subsequent years, and for business office tax on businesses imposed on, among the businesses carried on at offices or places of business relating to facilities prescribed in Article 32-3, paragraph (1) of the Supplementary Provisions of the Former Act, the businesses of corporations up to and including the first business year ending on or after the Effective Date (excluding businesses of corporations that commence business on or after the Effective Date) and the businesses of individuals for 1986 and earlier years, the provisions then in force continue to govern.
新法附則第三十二条の三第一項及び第八項（同条第一項に係る部分に限る。）の規定は、同条第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度後の事業年度分の法人の事業（施行日以後に事業を開始する法人の施行日以後に最初に終了する事業年度分の事業を含む。）及び昭和六十二年以後の年分の個人の事業に対して課すべき新法第七百一条の三十一第一項第二号に規定する資産割について適用し、旧法附則第三十二条の三第一項に規定する施設に係る事務所又は事業所において行う事業のうち施行日以後に最初に終了する事業年度分までの法人の事業（施行日以後に事業を開始する法人の事業を除く。）及び昭和六十一年以前の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、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. 14 of 1986.
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. 14 of 1986 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1986, which the supplementary provisions (附則) of Act No. 14 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, 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. 14 of 1986.
Defined inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraphs (3) and (4)
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 13, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraph (3)
business office taxmachine translation
「係る事業所税」
The business office tax on new construction or expansion (新増設に係る事業所税) as defined in Article 701-32, paragraph 2 of the Local Tax Act as amended by Act No. 14 of 1986.
Defined inSupplementary Provisions, Article 13, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraph (3)
date of expirymachine translation
「効力を失う日」
The day on which the law on temporary measures for small and medium-sized enterprises in production areas (産地中小企業対策臨時措置法) ceases to have effect, until which this paragraph keeps the former business office tax (事業所税) rule in effect for facilities used for promotion projects carried out under approved promotion plans (振興計画).
Short name set inSupplementary Provisions, Article 13, paragraph (3)· applies only in this paragraph