Supplementary Provisions, Article 18Transitional Measures Concerning Business Office Tax

①Except as otherwise provided, the portion of the provisions of the New Act concerning business office tax applies to business office tax to be imposed on the business of corporations for business years ending on or after the Effective Date and on the business of individuals for years from 2004 onward (excluding the business of individuals discontinued before the Effective Date), and the provisions then in force continue to govern business office tax imposed on the business of corporations for business years ending before the Effective Date and on the business of individuals for years before 2004 and the business of individuals for 2004 that was discontinued before the Effective Date.

②The provisions then in force continue to govern business office tax imposed on business relating to facilities installed with a loan of funds prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act.

③With regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004, among the business relating to facilities that were transferred as prescribed in Article 701-34, paragraph (3), item (xx) of the Former Act, the provisions then in force continue to govern.

④The provisions of Article 32-7, paragraph (10) of the Supplementary Provisions of the Former Act remain in force with regard to business office tax to be imposed on the business of corporations up to the first business year ending on or after April 1, 2004 and on the business of individuals up to 2004. In this case, in that paragraph, the phrase "from the Environment Corporation" is deemed to be replaced with "from the Environment Corporation prior to its dissolution under the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Act on the Environmental Restoration and Conservation Agency, Independent Administrative Agency (Act No. 43 of 2003)", and the phrase "Environment Corporation Act" is deemed to be replaced with "Environment Corporation Act (Act No. 95 of 1965) before its abolition under the provisions of Article 20 of the Supplementary Provisions of that Act".

⑤With 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 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 (Act No. 77 of 1986) 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 32-7, paragraph (11) 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, 2002 to March 31, 2004) was newly established, among the business prescribed in that paragraph, the provisions then in force continue to govern.

⑥With regard to the application of the provisions of Article 32-8, paragraph (2) of the Supplementary Provisions of the Former Act to business office tax to be imposed on the business of corporations for business years ending during the period from the Effective Date to the day preceding the date of enforcement of the Act Partially Amending the Act on Temporary Measures for Improving the Management of Specified Agricultural Product Processing Industries (Act No. 93 of 2004), among the business prescribed in that paragraph, in that paragraph, the phrase "March 31, 2004" is deemed to be replaced with "June 30, 2004", and the phrase "one-half" is deemed to be replaced with "one-third".