Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date of promulgation; provided, however, that the provisions of Articles 13 through 22 of the Supplementary Provisions come into effect on the date specified by Cabinet Order within a period not exceeding six months from the date of promulgation.
この法律は、公布の日から施行する。ただし、附則第十三条から第二十二条までの規定は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。
Supplementary Provisions, Article 22Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二十二条（地方税法の一部改正に伴う経過措置）
For fixed assets tax or city planning tax imposed on the fixed assets directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Local Tax Act") that were acquired by January 1, 1985, the provisions then in force continue to govern only for fixed assets tax or city planning tax up to and including that for fiscal year 1985.
昭和六十年一月一日までに取得された前条の規定による改正前の地方税法（以下この条において「旧地方税法」という。）第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供する固定資産に対して課する固定資産税又は都市計画税については、昭和六十年度分までの固定資産税又は都市計画税に限り、なお従前の例による。
For special land holding tax imposed on the land listed in Article 586, paragraph (2), item (xxviii) of the Former Local Tax Act (limited to land directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of that Act) that was acquired by January 1, 1985, the provisions then in force continue to govern only for special land holding tax imposed on land up to and including that for fiscal year 1985.
昭和六十年一月一日までに取得された旧地方税法第五百八十六条第二項第二十八号に掲げる土地（同法第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供するものに限る。）に対して課する特別土地保有税については、昭和六十年度分までの土地に対して課する特別土地保有税に限り、なお従前の例による。
For special land holding tax imposed on acquisitions of land relating to acquisitions of land listed in Article 586, paragraph (2), item (xxviii) of the Former Local Tax Act (limited to land directly used for the business of the National Stadium listed in Article 348, paragraph (2), item (xvii) of that Act) made before the enforcement of the provisions of the preceding Article, the provisions then in force continue to govern.
前条の規定の施行前にされた旧地方税法第五百八十六条第二項第二十八号に掲げる土地（同法第三百四十八条第二項第十七号に掲げる国立競技場が直接その業務の用に供するものに限る。）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)
Former Local Tax Actmachine translation
「旧地方税法」
This Act as it stood before Act No. 92 of 1985 amended it.
Short name set inSupplementary Provisions, Article 22, paragraph (1)· applies only in this article