Supplementary Provisions, Article 10Transitional Measures Concerning Business Office Tax

①Except as provided for in the following paragraph, the provisions of the New Act relating to 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 year 2009 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 imposed on the business of a corporation for business years that ended before the Effective Date, on the business of an individual for years before 2009, and on the business of an individual for the year 2009 that was discontinued before the Effective Date.

②The provisions then in force continue to govern the calculation of the floor area of places of business that is to be the tax base of the asset levy among business office tax imposed on the business prescribed in Article 39, paragraph (7) of the Supplementary Provisions of the Former Act (limited to the business conducted at places of business, etc. prescribed in that paragraph that were newly established during the period from the date of public notice of the consent plan prescribed in that paragraph to March 31, 2009).