Supplementary Provisions, Article 11Transitional Measures Concerning Special Land Holding Tax
第十一条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and 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 1986 and subsequent fiscal years, and for special land holding tax imposed on land for fiscal years up to and including fiscal year 1985, the provisions then in force continue to govern.
新法第五百八十六条第二項第二号ロ及びヌ並びに第十一号の規定（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、昭和六十一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ついては、なお従前の例による。
The provisions of Article 586, paragraph (2), item (ii), (b) and (j) and 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 to be imposed on acquisitions of land on or after the Effective Date, and for special land holding tax imposed on 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号ロ及びヌ並びに第十一号の規定（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対して課すべき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 (xiii)-2 of the Former Act remain in force with respect to special land holding tax imposed on land for fiscal years up to and including fiscal year 1986 relating to the land prescribed in that item, and special land holding tax imposed on acquisitions of land for the business prescribed in that item carried out in accordance with a promotion plan that received the approval prescribed in that item before the Effective Date, made by the day before the date of expiry of the Act on Temporary Measures for Small and Medium Enterprises in Production Areas (Act No. 53 of 1979).
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. 14 of 1986.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 14 of 1986 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (2)
the Effective Datemachine translation
「施行日」
1 April 1986, which the supplementary provisions (附則) of Act No. 14 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (3)