Supplementary Provisions, Article 8Transitional Measures Concerning Business Office Tax
第八条（事業所税に関する経過措置）
The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 701-41, paragraph (2) of the Former Act.
旧法第七百一条の四十一第二項に規定する事業に対して課する事業所税については、なお従前の例による。
The provisions then in force continue to govern business office tax imposed on the business prescribed in Article 33, paragraph (5) 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 plan prescribed in that paragraph to the Effective Date).
旧法附則第三十三条第五項に規定する事業（同項に規定する計画の公表の日から施行日までの間に新設された同項に規定する事業所等において行うものに限る。）に対して課する事業所税については、なお従前の例による。
Supplementary Provisions, Article 9Transitional Measures Concerning City Planning Tax
第九条（都市計画税に関する経過措置）
Except as otherwise provided, the provisions of the New Act relating to city planning tax apply to city planning tax for fiscal year 2011 and thereafter, and the provisions then in force continue to govern city planning tax up to and including fiscal year 2010.
別段の定めがあるものを除き、新法の規定中都市計画税に関する部分は、平成二十三年度以後の年度分の都市計画税について適用し、平成二十二年度分までの都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 349-3, paragraph (23) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第二十三項に規定する家屋に対して課する都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land prescribed in Article 349-3, paragraph (27) of the Former Act.
旧法第三百四十九条の三第二十七項に規定する土地に対して課する平成二十三年度分までの都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on offices and warehouses prescribed in Article 349-3, paragraph (31) of the Former Act that were acquired on or before the Effective Date.
施行日以前に取得された旧法第三百四十九条の三第三十一項に規定する事務所及び倉庫に対して課する都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (32) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern city planning tax up to and including fiscal year 2011 imposed on land among the fixed assets prescribed in Article 349-3, paragraph (33) of the Former Act, and city planning tax imposed on houses among the fixed assets prescribed in that paragraph that were acquired on or before the Effective Date.
The provisions then in force continue to govern city planning tax imposed on specified warehouses and specified sheds prescribed in Article 15, paragraph (1) of the Supplementary Provisions of the Former Act that were newly constructed or extended during the period from April 1, 2009 to the Effective Date.
平成二十一年四月一日から施行日までの間に新設され、又は増設された旧法附則第十五条第一項に規定する特定倉庫及び特定上屋に対して課する都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on station buildings, etc. prescribed in Article 15, paragraph (26) of the Supplementary Provisions of the Former Act that were acquired during the period from the date of enforcement of the Act on Promotion of Smooth Transportation, etc. of Elderly Persons, Disabled Persons, etc. to the Effective Date.
高齢者、障害者等の移動等の円滑化の促進に関する法律の施行の日から施行日までの間に取得された旧法附則第十五条第二十六項に規定する停車場建物等に対して課する都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (31) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (ix) of the Supplementary Provisions that were newly acquired during the period from April 1, 2003 to the day before the date specified in that item.
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 15, paragraph (35) of the Supplementary Provisions of the Local Tax Act before its amendment by the provisions listed in Article 1, item (xii) of the Supplementary Provisions that were acquired during the period from the date of enforcement of the Act Partially Amending the Port and Harbour Act, etc. for Revitalization of Ports to the day before the date specified in that item.
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (3) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from October 23, 2004 to the Effective Date.
平成十六年十月二十三日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第三項に規定する家屋に対して課する都市計画税については、なお従前の例による。
The provisions then in force continue to govern city planning tax imposed on houses prescribed in Article 16-2, paragraph (4) of the Supplementary Provisions of the Former Act that were acquired or rebuilt during the period from March 25, 2007 to the Effective Date.
平成十九年三月二十五日から施行日までの間に取得され、又は改築された旧法附則第十六条の二第四項に規定する家屋に対して課する都市計画税については、なお従前の例による。
Supplementary Provisions, Article 10Transitional Measures Concerning National Health Insurance Tax
第十条（国民健康保険税に関する経過措置）
The provisions of the New Act relating to national health insurance tax apply to national health insurance tax for fiscal year 2013 and thereafter, and the provisions then in force continue to govern national health insurance tax up to and including fiscal year 2012.
新法の規定中国民健康保険税に関する部分は、平成二十五年度以後の年度分の国民健康保険税について適用し、平成二十四年度分までの国民健康保険税については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Local Tax Act, etc.
第十一条（地方税法等の一部を改正する法律の一部改正に伴う経過措置）
The provisions of Article 3, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual prefectural inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual prefectural inhabitant tax up to and including fiscal year 2011.
第二条の規定による改正後の地方税法等の一部を改正する法律附則第三条第八項の規定は、平成二十四年度以後の年度分の個人の道府県民税について適用し、平成二十三年度分までの個人の道府県民税については、なお従前の例による。
The provisions of Article 8, paragraph (6) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. as amended by Article 2 apply to individual municipal inhabitant tax for fiscal year 2012 and thereafter, and the provisions then in force continue to govern individual municipal inhabitant tax up to and including fiscal year 2011.
第二条の規定による改正後の地方税法等の一部を改正する法律附則第八条第六項の規定は、平成二十四年度以後の年度分の個人の市町村民税について適用し、平成二十三年度分までの個人の市町村民税については、なお従前の例による。
Supplementary Provisions, Article 13Transitional Measures Concerning Penal Provisions
第十三条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of this Act (or, for the provisions listed in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this paragraph) and to acts committed after the enforcement of this Act in relation to local taxes for which the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions and local taxes pertaining to the provisions of the Former Act that remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
For the application of Article 41, paragraph (2) and Article 324, paragraph (5) of the New Act during the period from the date of enforcement of the provisions listed in Article 1, item (i) of the Supplementary Provisions to December 31, 2011, in Article 41, paragraph (2) of the New Act the phrase "Article 317-2, paragraphs (1) through (5)" is deemed to be replaced with "Article 317-2, paragraphs (1) through (4)", and in Article 324, paragraph (5) of the New Act the phrase "paragraph (7) or (8) of that Article" is deemed to be replaced with "paragraph (6) or (7) of that Article".
附則第一条第一号に掲げる規定の施行の日から平成二十三年十二月三十一日までの間における新法第四十一条第二項及び第三百二十四条第五項の規定の適用については、新法第四十一条第二項中「第三百十七条の二第一項から第五項まで」とあるのは「第三百十七条の二第一項から第四項まで」と、新法第三百二十四条第五項中「同条第七項若しくは第八項」とあるのは「同条第六項若しくは第七項」とする。
Supplementary Provisions, Article 14Delegation to Cabinet Order
第十四条（政令への委任）
Beyond what is provided for in Article 2 of the Supplementary Provisions through the preceding Article, Transitional Measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 83 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 83 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (4)
the Effective Datemachine translation
「施行日」
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (5)