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）
The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply beginning with special land holding tax imposed on land for fiscal year 1980, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1979, the provisions then in force continue to govern.
新法第五百八十六条第二項第二十九号の規定（土地に対して課する特別土地保有税に関する部分に限る。）は、昭和五十五年度分の土地に対して課する特別土地保有税から適用し、昭和五十四年度分までの土地に対して課する特別土地保有税については、なお従前の例による。
The provisions of Article 586, paragraph (2), item (xxix) of the New Act (limited to the portion 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.
新法第五百八十六条第二項第二十九号の規定（土地の取得に対して課する特別土地保有税に関する部分に限る。）は、施行日以後の土地の取得に係る土地の取得に対して課する特別土地保有税について適用し、施行日前の土地の取得に係る土地の取得に対して課する特別土地保有税については、なお従前の例による。
For special land holding tax imposed on acquisitions of land relating to the acquisitions of land prescribed in Article 31-2, paragraph (1) of the Supplementary Provisions of the Former Act that were made by March 31, 1979, the provisions then in force continue to govern.
昭和五十四年三月三十一日までに行われた旧法附則第三十一条の二第一項に規定する土地の取得に係る土地の取得に対して課する特別土地保有税については、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 Article 1 of Act No. 10 of 1980.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1980, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 10 of 1980) call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 10 of 1980 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (3)