Supplementary Provisions, Article 11Transitional Measures Concerning Business Office Tax
第十一条（事業所税に関する経過措置）
Except as otherwise specially provided, the provisions of the New Act relating to business office tax relating to business (meaning business office tax relating to the business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (4)) apply to business office tax relating to business to be imposed on the business of corporations for business years ending on or after the Effective Date and the business of individuals for years beginning with 1992 (excluding the business of individuals abolished before the Effective Date), and with regard to business office tax relating to business imposed on the business of corporations for business years that ended before the Effective Date, the business of individuals for years before 1992, and the business of individuals for 1992 that was 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平成四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平成四年前の年分の個人の事業及び平成四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 relating to business office tax relating to new construction or expansion (meaning business office tax relating to new construction or expansion 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 relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings (meaning business premises buildings 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 with regard to business office tax relating to new construction or expansion imposed on the new construction or expansion of business premises buildings 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。
With regard to business office tax relating to new construction or expansion to be imposed on the new construction or expansion of business premises buildings relating to the facilities prescribed in Article 32-3, paragraph (3) of the Supplementary Provisions of the Former Act, carried out up to the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.
With regard to the calculation of the business floor area that is to be the tax base of the asset levy, within business office tax relating to business to be imposed on the business prescribed in Article 32-3-2, paragraph (1) of the Supplementary Provisions of the Former Act, for the business of corporations up to the business year that first ends on or after the business conversion completion date prescribed in that paragraph and for the business of individuals up to the year that includes the business conversion completion date prescribed in that paragraph, the provisions then in force continue to govern.
旧法附則第三十二条の三の二第一項に規定する事業のうち、同項に規定する事業転換完了日以後に最初に終了する事業年度分までの法人の事業及び同項に規定する事業転換完了日の属する年分までの個人の事業に対して課すべき事業に係る事業所税のうち資産割の課税標準となるべき事業所床面積の算定については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 5 of 1992.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1992, which the supplementary provisions (附則) of Act No. 5 of 1992 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. 5 of 1992 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
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. 5 of 1992.
Defined inSupplementary Provisions, Article 11, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 11, paragraph (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 11, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11, 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. 5 of 1992.
Defined inSupplementary Provisions, Article 11, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 11, paragraph (3)