Supplementary Provisions, Article 24
第二十四条
The provisions of Article 73-24, paragraph (1) of the New Act apply to the case where land is acquired on or after the date of enforcement of this Act, and the provisions then in force continue to govern the case where land was acquired before that date.
新法第七十三条の二十四第一項の規定は、この法律の施行の日以後において土地を取得した場合について適用し、同日前において土地を取得した場合については、なお従前の例による。
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 Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)