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）
Except as provided in paragraph (3), the provisions of the New Act relating to special land holding tax imposed on land apply from fiscal year 1975, and the provisions then in force continue to govern special land holding tax imposed on land for fiscal year 1974.
Except as provided in the following paragraph, the provisions of the New Act relating to special land holding tax imposed on the acquisition of land apply to the acquisition of land on or after the Effective Date, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before the Effective Date.
The provisions of Article 585, paragraph (5) of the New Act apply where the use of, or earning of profit from, provisionally used land prescribed in that paragraph has begun on or after the Effective Date.
新法第五百八十五条第五項の規定は、施行日以後において同項に規定する仮使用地の使用又は収益の開始があつた場合について適用する。
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. 18 of 1975.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1975, which the supplementary provisions (附則) of Act No. 18 of 1975 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)