Supplementary Provisions, Article 3Partial Amendment of the Local Tax Act, etc.
第三条（地方税法の一部改正等）
Part of the Local Tax Act (Act No. 226 of 1950) is amended as follows.
地方税法（昭和二十五年法律第二百二十六号）の一部を次のように改正する。
The provisions of Article 586, paragraph (2), item (x) of the Local Tax Act as amended by the provisions of the preceding paragraph, in so far as they relate to special land holding tax imposed on land, apply from fiscal year 1976, and the provisions then in force continue to govern special land holding tax imposed on land up to fiscal year 1975.
The provisions of Article 586, paragraph (2), item (x) of the Local Tax Act as amended by the provisions of paragraph (1), in so far as they relate to special land holding tax imposed on the acquisition of land, apply to the acquisition of land on or after the day on which this Act comes into effect, and the provisions then in force continue to govern special land holding tax imposed on the acquisition of land before that day.
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)