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 provided for in paragraph (3), the provisions of the New Act concerning business office tax on business (meaning business office tax on business prescribed in Article 701-32, paragraph (1) of the New Act; the same applies hereinafter in this paragraph and paragraph (3)) apply to business office tax on business to be imposed on the business of a corporation for business years ending on or after the Effective Date and on the business of an individual for the year 1999 and thereafter (excluding the business of an individual discontinued before the Effective Date), and the provisions then in force continue to govern business office tax on business imposed on the business of a corporation for business years ending before the Effective Date, on the business of an individual for years before 1999, and on the business of an individual for 1999 that was discontinued before the Effective Date.
第三項に定めるものを除き、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。以下この項及び第三項において同じ。）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平成十一年前の年分の個人の事業及び平成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 provided for in the following paragraph, the provisions of the New Act concerning business office tax on new construction or expansion (meaning business office tax on 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 on new construction or expansion to be imposed on the new construction or extension of a business premises building (meaning a 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 the provisions then in force continue to govern business office tax on new construction or expansion imposed on the new construction or extension of a business premises building carried out before the Effective Date.
次項に定めるものを除き、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 on business to be imposed on the business relating to facilities used for a structural improvement project implemented in accordance with a structural improvement plan approved, before the Effective Date, under Article 4, paragraph (1) or (2) of the Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation, and business office tax on new construction or expansion to be imposed on the new construction or extension of a business premises building, the provisions of Article 701-34, paragraph (3), item (xix) of the Former Act (limited to the part concerning the Small and Medium Enterprise Modernization Promotion Act) remain in force. In this case, "Small and Medium Enterprise Modernization Promotion Act" in that item is deemed to be replaced with "Small and Medium Enterprise Modernization Promotion Act prior to repeal under Article 2 of the Supplementary Provisions of the Act on Support for Small and Medium Enterprise Management Innovation (Act No. 18 of 1999)".
the New Actmachine translation
「新法」
This Act as amended by Act No. 15 of 1999.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 15 of 1999 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1999, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 15 of 1999) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (5)
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. 15 of 1999.
Defined inSupplementary Provisions, Article 13, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraph (3)
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. 15 of 1999.
Defined inSupplementary Provisions, Article 13, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 13, paragraph (3)