Supplementary Provisions, Article 24Transitional Measures Concerning Business Office Tax
第二十四条（事業所税に関する経過措置）
The provisions of Article 701-61, paragraphs (2) through (8) and Article 701-62, paragraph (3) of the New Act apply to business office tax for which the deadline for filing the return prescribed in Article 701-58, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for business office tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 701-61 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 701-62 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to business office tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 701-61, paragraph (5), item (ii) of the New Act.
新法第七百一条の六十一第二項から第八項まで及び第七百一条の六十二第三項の規定は、一号施行日以後に地方税法第七百一条の五十八第一項に規定する申告書の提出期限が到来する事業所税について適用し、一号施行日前に当該提出期限が到来した事業所税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した事業所税に係る旧法第七百一条の六十一の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百一条の六十二の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百一条の六十一第五項第二号に規定する特定不申告加算金等とみなす。
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 701-61, paragraph (5), item (ii)· applies only in this paragraph and in Article 701-62, paragraph (3)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
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. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)