Supplementary Provisions, Article 10Transitional Measures Concerning Special Land Holding Tax
第十条（特別土地保有税に関する経過措置）
Except as provided in paragraph (3), the provisions of the New Act concerning special land holding tax imposed on land apply beginning with special land holding tax imposed on land for fiscal year 1978, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1977, the provisions then in force continue to govern.
Except as provided in the following paragraph, the provisions of the New Act concerning special land holding tax imposed on acquisitions of land apply to special land holding tax imposed on acquisitions of land relating to acquisitions of land on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land before the Effective Date, the provisions then in force continue to govern.
The provisions of Article 585, paragraph (5) and Article 596, item (ii) of the New Act apply in the case where the prior acquisition of land prescribed in Article 73-2, paragraph (11) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is made on or after the Effective Date or in the case where the contract effective date prescribed in Article 73-2, paragraph (12) of the New Act as applied mutatis mutandis in Article 585, paragraph (5) of the New Act is a date on or after the Effective Date, and in the case where that prior acquisition of land was made before the Effective Date or in the case where that contract effective date was a date before the Effective Date, the provisions then in force continue to govern.
新法第五百八十五条第五項及び第五百九十六条第二号の規定は、同項において準用する新法第七十三条の二第十一項に規定する従前の土地の取得が施行日以後においてされる場合又は新法第五百八十五条第五項において準用する新法第七十三条の二第十二項に規定する契約の効力発生日が施行日以後の日である場合について適用し、当該従前の土地の取得が施行日前においてされた場合又は当該契約の効力発生日が施行日前の日であつた場合については、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. 9 of 1978.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1978, which the supplementary provisions (附則) of Act No. 9 of 1978 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
contract effective datemachine translation
「契約の効力発生日」
The date a Cabinet Order (政令) sets as the day the contract provided for in Article 73-2, paragraph 12 of the Local Tax Act as amended by Act No. 9 of 1978 took effect, by which a person is to acquire land that is a planned reserve land site (保留地予定地); where it fell before that Act came into effect and the person applies to the prefectural governor within six months, it is treated as that Act's effective date.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph and in Supplementary Provisions, Article 10, paragraph (3)