Supplementary Provisions, Article 13Application of Provisions on Special Land Holding Tax
第十三条（特別土地保有税に関する規定の適用）
The provisions of the New Act relating to special land holding tax apply, for special land holding tax imposed on land, from fiscal year 1974, and for special land holding tax imposed on the acquisition of land, to the acquisition of land on or after July 1, 1973.
For special land holding tax imposed on the acquisition of land to be filed and paid by the end of February 1974 under Article 599, paragraph (1), item (ii) of the New Act, the phrase "within one year before January 1" in Article 595 and Article 599, paragraph (1), item (ii) of the New Act is deemed to be replaced with "during the period from July 1, 1973 to December 31 of that year".
新法第五百九十九条第一項第二号の規定により昭和四十九年二月末日までに申告納付すべき土地の取得に対して課する特別土地保有税については、新法第五百九十五条及び第五百九十九条第一項第二号中「一月一日前一年以内」とあるのは、「昭和四十八年七月一日から同年十二月三十一日までの間」とする。
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· 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 Act No. 23 of 1973.
Short name set inSupplementary Provisions, Article 2, paragraph (1)