Supplementary Provisions, Article 10Transitional Measures Concerning Specified Facilities Developed by Utilizing the Capabilities of Private Businesses
第十条（民間事業者の能力の活用により整備される特定施設に関する経過措置）
The provisions then in force continue to govern fixed assets tax imposed on a house prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business during the period from April 1, 2000 to March 31, 2002.
平成十二年四月一日から平成十四年三月三十一日までの間に取得され、又は建設されて事業の用に供された旧法附則第三十八条第二項に規定する家屋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 then in force continue to govern special land holding tax imposed on land that is the site of a house prescribed in Article 38, paragraph (4) of the Supplementary Provisions of the Former Act that was acquired or constructed and put to use for a business on or before March 31, 2002 (limited to land acquired before the Effective Date by a certified business operator prescribed in that paragraph).
With regard to the calculation of the floor area of the place of business that is to be the tax base for the asset levy, of the business office tax on business to be imposed on the business conducted by a certified business operator prescribed in Article 6 of the Act on Temporary Measures for Promoting the Development of Specified Facilities through the Utilization of the Abilities of Private Business Operators in connection with a specified facility, up to the first business year ending on or after the day on which five years have elapsed from the day on which the office or place of business relating to the specified facility prescribed in Article 38, paragraph (6) of the Supplementary Provisions of the Former Act (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v) of the New Act and limited to one newly established during the period from April 1, 2000 to March 31, 2002) was newly established, among the business prescribed in Article 38, paragraph (8) of the Supplementary Provisions of the Former Act, the provisions then in force continue to govern.
旧法附則第三十八条第八項に規定する事業のうち、同条第六項に規定する特定施設に係る事業所等（新法第七百一条の三十一第一項第五号に規定する事業所等をいい、平成十二年四月一日から平成十四年三月三十一日までの間に新設されたものに限る。）が新設された日から五年を経過する日以後に最初に終了する事業年度分までの当該特定施設に係る民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法第六条に規定する認定事業者が行う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。
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)
office or place of businessmachine translation
「事業所等」
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
Short name set inArticle 701-31, paragraph (1), item (v)· applies only in this section
the New Actmachine translation
「新法」
This Act as amended by Act No. 17 of 2002.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2002, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act (Act No. 17 of 2002) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 17 of 2002 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
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. 17 of 2002.
Defined inSupplementary Provisions, Article 8, paragraph (1)· applies only in this paragraph and in Supplementary Provisions, Article 8, paragraphs (3) and (4); and Supplementary Provisions, Article 10, paragraph (3)