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.
この法律は、公布の日から施行する。
Supplementary Provisions, Article 6Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第六条（地方税法の一部改正に伴う経過措置）
For special land holding tax imposed on land used for the business after conversion under a plan that has received certification under Article 3, paragraph (1) of the former Business Conversion Act prescribed in Article 586, paragraph (2), item (xiii) of the Local Tax Act prior to its amendment by the provisions of the preceding Article (hereinafter in the following paragraph referred to as a "certified plan"), or on the acquisition of that land, the provisions then in force continue to govern.
For business office tax on businesses prescribed in Article 701-32, paragraph (1) of the Local Tax Act and business office tax on new construction or extension prescribed in paragraph (2) of that Article, relating to the business after conversion under a certified plan prescribed in Article 32-3, paragraph (4) of the Supplementary Provisions of the Local Tax Act prior to its amendment by the provisions of the preceding Article and to the facilities used for the business for the conversion of businesses based on the certified plan, the provisions then in force continue to govern.
前条の規定による改正前の地方税法附則第三十二条の三第四項に規定する認定計画に係る事業の転換後の事業及び認定計画に基づく事業の転換のための事業の用に供する施設に係る地方税法第七百一条の三十二第一項に規定する事業に係る事業所税及び同条第二項に規定する新増設に係る事業所税については、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)
certified planmachine translation
「認定計画」
The plan certified under Article 3, paragraph 1 of the former business conversion law (旧事業転換法) that Article 586, paragraph 2, item 13 of the Local Tax Act as it stood before Article 5 of the supplementary provisions (附則) of Act No. 4 of 1986 amended it refers to.
Short name set inSupplementary Provisions, Article 6, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 6, paragraph (2)