Supplementary Provisions, Article 10Transitional Measures Concerning Business Office Tax

①Except as otherwise specially provided, the provisions of the New Act concerning business office tax apply to business office tax 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 years 2007 and thereafter (excluding the business of an individual abolished before the Effective Date), and, for business office tax imposed on the business of a corporation for business years that ended before the Effective Date, the business of an individual for years before 2007, and the business of an individual for 2007 that was abolished before the Effective Date, the provisions then in force continue to govern.

②For the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax imposed on the business prescribed in Article 32-7, paragraph (1) of the Supplementary Provisions of the Former Act (limited to that conducted at an office or place of business prescribed in that paragraph that was newly established during the period from April 1, 2005 to March 31, 2007), the provisions then in force continue to govern.

③Among the businesses prescribed in Article 32-7, paragraph (2) of the Supplementary Provisions of the Former Act, for the calculation of the business office floor area that is to be the tax base of the asset levy of business office tax to be imposed on the business of a corporation for business years up to the first business year to end on or after the Effective Date and on the business of an individual through 2007, the provisions then in force continue to govern.