Supplementary Provisions, Article 12Transitional Measures Concerning Special Land Holding Tax
第十二条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (xi) of the New Act (limited to the portion concerning special land holding tax imposed on land) apply to special land holding tax imposed on land for fiscal year 1983 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1982, the provisions then in force continue to govern.
新法第五百八十六条第二項第十一号の規定（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、昭和五十八年度以後の年度分の土地に対して課する特別土地保有税について適用し、昭和五十七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 (xi) 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 made on or after the Effective Date, and for special land holding tax imposed on acquisitions of land relating to acquisitions of land made before the Effective Date, the provisions then in force continue to govern.
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. 13 of 1983.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1983, which the supplementary provisions (附則) of Act No. 13 of 1983 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)