Supplementary Provisions, Article 6Transitional Measures Concerning Special Land Holding Tax
第六条（特別土地保有税に関する経過措置）
The provisions of Article 586, paragraph (2), items (xxvi), (xxviii) and (xxix) of the New Act apply to special land holding tax imposed on land for fiscal year 1988 and subsequent fiscal years relating to the land prescribed in those provisions, and to special land holding tax to be imposed on acquisitions of the land prescribed in those provisions made on or after the Effective Date.
新法第五百八十六条第二項第二十六号、第二十八号及び第二十九号の規定は、これらの規定に規定する土地に係る昭和六十三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及び施行日以後にされるこれらの規定に規定する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する。
For special land holding tax imposed on land for fiscal years up to and including fiscal year 1987 relating to the land prescribed in Article 586, paragraph (2), items (xxvi), (xxvii)-2, (xxviii) and (xxix) of the Former Act, and special land holding tax imposed on acquisitions of the land prescribed in those provisions 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 Effective Datemachine translation
「施行日」
1 April 1987, which the supplementary provisions (附則) of Act No. 94 of 1986 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Act No. 94 of 1986, the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 94 of 1986.
Short name set inSupplementary Provisions, Article 3, paragraph (1)